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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A pending claim for monetary reward under CBDT reward guidelines concerned an Income Tax Department officer who asserted exceptional and meritorious service in detecting TDS defaults, gathering intelligence, creating substantial tax demands, and effecting revenue recovery. A prior recommendation in the petitioner's favour was already on record, so the HC directed the petitioner to file that recommendation, the order, and the writ petition before the competent respondent. The claim was then to be examined and decided strictly in accordance with law through a reasoned and speaking order within 45 days of submission.
A pending claim for monetary reward under CBDT reward guidelines concerned an Income Tax Department officer who asserted exceptional and meritorious service in detecting TDS defaults, gathering intelligence, creating substantial tax demands, and effecting revenue recovery. A prior recommendation in the petitioner's favour was already on record, so the HC directed the petitioner to file that recommendation, the order, and the writ petition before the competent respondent. The claim was then to be examined and decided strictly in accordance with law through a reasoned and speaking order within 45 days of submission.
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