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...
Registration u/s 12AA(3) cancelled - no evidence on the part of the department that the assessee had applied the rent received from the commercial property for non-charitable purpose - in favor of assessee - HC
Registration u/s 12AA(3) cancelled - no evidence on the part of the department that the assessee had applied the rent received from the commercial property for non-charitable purpose - in favor of assessee - HC
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