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...
Quashment was refused where allegations of large-scale illegal mining, criminal conspiracy and connected PMLA laundering disclosed a prima facie case; disputed issues on valuation, quarried quantity, competing committee reports and the exact loss to the State were held to be matters for trial, not for threshold interference. The later committee report, prepared for damage assessment and not accepted for criminal liability, did not by itself end either the predicate offences or the PMLA complaint. Statements under Section 161 CrPC, claims of tutoring and the women partners' later retirement from the firm were also treated as trial issues, and the prosecution was allowed to continue.
Quashment was refused where allegations of large-scale illegal mining, criminal conspiracy and connected PMLA laundering disclosed a prima facie case; disputed issues on valuation, quarried quantity, competing committee reports and the exact loss to the State were held to be matters for trial, not for threshold interference. The later committee report, prepared for damage assessment and not accepted for criminal liability, did not by itself end either the predicate offences or the PMLA complaint. Statements under Section 161 CrPC, claims of tutoring and the women partners' later retirement from the firm were also treated as trial issues, and the prosecution was allowed to continue.
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