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...
Long-term capital gain exemption u/s 54F denied - appellant utilized entire sale consideration for residential house construction before return filing - failed to establish conditions for exemption - did not deposit unutilized capital gains in specified account before due date, construction not completed within 3 years from sale date, and ownership of more than one property at time of sale not proved - appeal dismissed.
Long-term capital gain exemption u/s 54F denied - appellant utilized entire sale consideration for residential house construction before return filing - failed to establish conditions for exemption - did not deposit unutilized capital gains in specified account before due date, construction not completed within 3 years from sale date, and ownership of more than one property at time of sale not proved - appeal dismissed.
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