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...
Loss i.e. MCX trading loss - activities of derivative - AO before rejecting the contention of the assessee could have verified from the broker who is registered with the exchange. In the absence of any verification by the AO, genuineness of the loss claimed by the assessee cannot be doubted. - AT
Loss i.e. MCX trading loss - activities of derivative - AO before rejecting the contention of the assessee could have verified from the broker who is registered with the exchange. In the absence of any verification by the AO, genuineness of the loss claimed by the assessee cannot be doubted. - AT
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