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...
Video recording of the petitioner's statement and personal hearing in customs proceedings was required under the judicial direction. The failure to record the statement was treated as an inadvertent lapse after the respondents tendered an unconditional apology. Ignorance of a court direction was not accepted as an explanation for a government department with legal and record-keeping support. The High Court accepted the apology, required video recording of the personal hearing, disposed of the contempt petition, and cautioned the Customs Department to comply scrupulously with judicial directions in future.
Video recording of the petitioner's statement and personal hearing in customs proceedings was required under the judicial direction. The failure to record the statement was treated as an inadvertent lapse after the respondents tendered an unconditional apology. Ignorance of a court direction was not accepted as an explanation for a government department with legal and record-keeping support. The High Court accepted the apology, required video recording of the personal hearing, disposed of the contempt petition, and cautioned the Customs Department to comply scrupulously with judicial directions in future.
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