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...
Exemption u/s 11 - assessee not having registration u/s. 12AA - voluntary donations received for specific purpose - the corpus specific voluntary donations are not taxable in the case of unregistered trust also - the denial of exemption for not having registration u/s. 12AA of the Act resulted into disallowance therein is deleted. - AT
Exemption u/s 11 - assessee not having registration u/s. 12AA - voluntary donations received for specific purpose - the corpus specific voluntary donations are not taxable in the case of unregistered trust also - the denial of exemption for not having registration u/s. 12AA of the Act resulted into disallowance therein is deleted. - AT
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