Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Rectification u/s 154 - set-off of unabsorbed depreciation against the income from other source in violation of Section 115BBE - amendment brought about by Finance Act, 2016 w.e.f 01.04.2017 - prior to AY 2017-18 the said set off of loss has to be allowed and so the unabsorbed depreciation. - AT
Rectification u/s 154 - set-off of unabsorbed depreciation against the income from other source in violation of Section 115BBE - amendment brought about by Finance Act, 2016 w.e.f 01.04.2017 - prior to AY 2017-18 the said set off of loss has to be allowed and so the unabsorbed depreciation. - AT
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