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...
Reopening of assessment u/s 147 - order passed u/s 148A(d) - non disposal of response filed by the petitioner - AO directed to carry out a de novo exercise. AO will also accord a personal hearing to the authorized representative of the petitioner. - HC
Reopening of assessment u/s 147 - order passed u/s 148A(d) - non disposal of response filed by the petitioner - AO directed to carry out a de novo exercise. AO will also accord a personal hearing to the authorized representative of the petitioner. - HC
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