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...
Statutory pre-deposit and delay condonation framed the operative relief: the writ petition was disposed of by granting liberty to file the challenge to the impugned order within two weeks, along with the statutory pre-deposit and an application for condonation of delay. All grounds were left open, and the appellate authority was directed to examine the delay question first and, if satisfied, decide the matter on merits in accordance with law.
Statutory pre-deposit and delay condonation framed the operative relief: the writ petition was disposed of by granting liberty to file the challenge to the impugned order within two weeks, along with the statutory pre-deposit and an application for condonation of delay. All grounds were left open, and the appellate authority was directed to examine the delay question first and, if satisfied, decide the matter on merits in accordance with law.
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