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...
Under PMLA, property qualifies as proceeds of crime only if it is derived or obtained from an accomplished scheduled offence; dominion, control, possession or use become relevant only after that foundational nexus is established. The notes state that remuneration received for training was not prima facie linked to an accomplished scheduled offence, despite material requiring examination at trial. They also address regular bail, stating that statutory bail restrictions cannot support indefinite pre-trial detention where trial is unlikely to conclude within a reasonable time. Prolonged custody, absence of flight risk or witness-tampering concerns, and parity with co-accused supported release on regular bail subject to conditions.
Under PMLA, property qualifies as proceeds of crime only if it is derived or obtained from an accomplished scheduled offence; dominion, control, possession or use become relevant only after that foundational nexus is established. The notes state that remuneration received for training was not prima facie linked to an accomplished scheduled offence, despite material requiring examination at trial. They also address regular bail, stating that statutory bail restrictions cannot support indefinite pre-trial detention where trial is unlikely to conclude within a reasonable time. Prolonged custody, absence of flight risk or witness-tampering concerns, and parity with co-accused supported release on regular bail subject to conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
