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...
ITAT allows statistical appeal, remanding trust registration case u/s 12AB back to CIT(E) for fresh adjudication. The tribunal provides the assessee an additional opportunity to submit requisite documents and argue the case, directing CIT(E) to reappraise the matter comprehensively. Both the primary registration appeal and consequential u/s 80G appeal are restored to CIT(E)'s file, with explicit instructions to provide adequate hearing opportunity and enable comprehensive document submission by the trust.
ITAT allows statistical appeal, remanding trust registration case u/s 12AB back to CIT(E) for fresh adjudication. The tribunal provides the assessee an additional opportunity to submit requisite documents and argue the case, directing CIT(E) to reappraise the matter comprehensively. Both the primary registration appeal and consequential u/s 80G appeal are restored to CIT(E)'s file, with explicit instructions to provide adequate hearing opportunity and enable comprehensive document submission by the trust.
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