Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Allegations of custodial assault during summons proceedings and coerced confession were not substantiated where no independent contemporaneous material linked the claimed injuries to the relevant date. The respondents denied the incident and relied on CCTV footage, contemporaneous records and an incident report, while the absence of any complaint during the proceedings, any request for medical aid at the premises, or any immediate police complaint weighed against the claim. On that record, writ relief was declined and the petition dismissed.
Allegations of custodial assault during summons proceedings and coerced confession were not substantiated where no independent contemporaneous material linked the claimed injuries to the relevant date. The respondents denied the incident and relied on CCTV footage, contemporaneous records and an incident report, while the absence of any complaint during the proceedings, any request for medical aid at the premises, or any immediate police complaint weighed against the claim. On that record, writ relief was declined and the petition dismissed.
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