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...
Long term capital loss - assessee has surrendered the leasehold rights - lease premium was amortized over the period of lease but was not shown as an asset in the income tax depreciation schedule - AO / CIT(A) considered the same as the long term capital loss has escaped assessment - AO directed to ascertain the facts and allow the relief to the assessee as per the CBDT circular - AT
Long term capital loss - assessee has surrendered the leasehold rights - lease premium was amortized over the period of lease but was not shown as an asset in the income tax depreciation schedule - AO / CIT(A) considered the same as the long term capital loss has escaped assessment - AO directed to ascertain the facts and allow the relief to the assessee as per the CBDT circular - AT
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