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...
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AO's order for special audit u/s 142(2A) quashed as satisfaction not recorded as mandated; extension for furnishing special audit report granted to auditor instead of assessee held invalid as beyond AO's jurisdiction; CIT(A)'s findings upholding invalidity of assessment affirmed by ITAT.
AO's order for special audit u/s 142(2A) quashed as satisfaction not recorded as mandated; extension for furnishing special audit report granted to auditor instead of assessee held invalid as beyond AO's jurisdiction; CIT(A)'s findings upholding invalidity of assessment affirmed by ITAT.
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