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...
In a cheque dishonour complaint, the HC held that a disputed receipt could not be treated as inconsequential where the complainant totally denied his signatures and handwriting; forensic comparison was necessary to test the defence and aid fair adjudication. The trial court's refusal to send the document, along with admitted writings and signatures of the complainant, for FSL examination was set aside, the application was allowed, and further proceedings were stayed pending the report.
In a cheque dishonour complaint, the HC held that a disputed receipt could not be treated as inconsequential where the complainant totally denied his signatures and handwriting; forensic comparison was necessary to test the defence and aid fair adjudication. The trial court's refusal to send the document, along with admitted writings and signatures of the complainant, for FSL examination was set aside, the application was allowed, and further proceedings were stayed pending the report.
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