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...
Knowing assistance in handling proceeds of crime falls within money-laundering where a person knowingly participates in processes connected with concealment, possession, acquisition, use or projection of tainted property as untainted. The material described alleged that funds from a scheduled offence were routed through the petitioner and substantially retransferred to personal accounts rather than used for the stated construction purpose, indicating prima facie active participation in transferring, concealing and disbursing such funds. The complaint was therefore not quashed. Parity with a bank Branch Manager was unavailable because the earlier quashing rested on no specific material against that manager, whereas the petitioner was attributed specific acts involving tainted funds.
Knowing assistance in handling proceeds of crime falls within money-laundering where a person knowingly participates in processes connected with concealment, possession, acquisition, use or projection of tainted property as untainted. The material described alleged that funds from a scheduled offence were routed through the petitioner and substantially retransferred to personal accounts rather than used for the stated construction purpose, indicating prima facie active participation in transferring, concealing and disbursing such funds. The complaint was therefore not quashed. Parity with a bank Branch Manager was unavailable because the earlier quashing rested on no specific material against that manager, whereas the petitioner was attributed specific acts involving tainted funds.
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