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...
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New Provisions on Electronic Gold Receipt (EGR) :- 1. For the purpose of capital gain conversion of gold to EGR and vice versa is excluded from purview of 'Transfer" 2. Cost of acquisition of EGR shall be the cost of gold in hands of the assessee for the prupose of 'Capital Gain'. 3. Period of holding for EGR would include date on which gold first acquired and vice versa
New Provisions on Electronic Gold Receipt (EGR) :- 1. For the purpose of capital gain conversion of gold to EGR and vice versa is excluded from purview of 'Transfer" 2. Cost of acquisition of EGR shall be the cost of gold in hands of the assessee for the prupose of 'Capital Gain'. 3. Period of holding for EGR would include date on which gold first acquired and vice versa
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