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...
Disallowance u/s 14A r.w.r. 8D - no proper recording of satisfaction by the AO for rejecting the suomoto disallowance made by the Assessee - The Tribunal found that in the current case, similar to the preceding assessment year, there was no proper recording of satisfaction by the AO for rejecting the suo moto disallowance made by the Assessee. As a result, the Tribunal allowed the Assessee's appeal and directed the AO to delete the impugned addition.
Disallowance u/s 14A r.w.r. 8D - no proper recording of satisfaction by the AO for rejecting the suomoto disallowance made by the Assessee - The Tribunal found that in the current case, similar to the preceding assessment year, there was no proper recording of satisfaction by the AO for rejecting the suo moto disallowance made by the Assessee. As a result, the Tribunal allowed the Assessee's appeal and directed the AO to delete the impugned addition.
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