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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Recovered foreign-origin gold bars concealed in specially created vehicle cavities, coupled with no lawful-possession documents and fabricated supporting papers, gave customs officers reasonable ground to treat the goods as smuggled. The statutory reverse burden then shifted to the appellants, but they failed to prove lawful origin or rebut the electronic and documentary material linking them to the supplier and recipient. Applying the preponderance of probability standard, the Tribunal sustained confiscation of the gold and vehicle and affirmed the penalties. It also rejected the Section 138B objection because the statements were corroborated by independent evidence, and found no natural justice violation from denial of cross-examination, as no prejudice was shown.
Recovered foreign-origin gold bars concealed in specially created vehicle cavities, coupled with no lawful-possession documents and fabricated supporting papers, gave customs officers reasonable ground to treat the goods as smuggled. The statutory reverse burden then shifted to the appellants, but they failed to prove lawful origin or rebut the electronic and documentary material linking them to the supplier and recipient. Applying the preponderance of probability standard, the Tribunal sustained confiscation of the gold and vehicle and affirmed the penalties. It also rejected the Section 138B objection because the statements were corroborated by independent evidence, and found no natural justice violation from denial of cross-examination, as no prejudice was shown.
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