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...
Penalty u/s 272A(2)(k) - delay in filling E-TDS - No valid reason has been given by the assessee for the delay in filling the Quarterly statements. - Assessee has claimed that no loss to revenue has been caused. However, it does not mean that assessee is allowed to skip the provision of filling the quarterly statements. - Penalty confirmed - AT
Penalty u/s 272A(2)(k) - delay in filling E-TDS - No valid reason has been given by the assessee for the delay in filling the Quarterly statements. - Assessee has claimed that no loss to revenue has been caused. However, it does not mean that assessee is allowed to skip the provision of filling the quarterly statements. - Penalty confirmed - AT
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