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...
Addition of cash deposit made into the bank account during demonetization period - Addition made in the hands of the assessee is not justified, since the said deposits have been made from the cash balance available in the books of account. - AT
Addition of cash deposit made into the bank account during demonetization period - Addition made in the hands of the assessee is not justified, since the said deposits have been made from the cash balance available in the books of account. - AT
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