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...
Recovery of tax dues of the company from personal assets of the Director - Application of the doctrine of lifting the corporate veil - vicarious liability of petitioner to discharge the tax dues of the Company-under-Liquidation - The court concluded that the petitioner could not be held personally liable for the tax dues of the Company-under-Liquidation as there was no evidence to justify lifting the corporate veil.
Recovery of tax dues of the company from personal assets of the Director - Application of the doctrine of lifting the corporate veil - vicarious liability of petitioner to discharge the tax dues of the Company-under-Liquidation - The court concluded that the petitioner could not be held personally liable for the tax dues of the Company-under-Liquidation as there was no evidence to justify lifting the corporate veil.
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