Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Interim access to frozen funds under the PMLA may be permitted for essential employee salaries and statutory dues where the liabilities are genuine, the subsidiary prima facie owes funds to its holding company, and safeguards preserve the attached assets. Verified payments of TDS and GST avoid compelled statutory defaults while benefiting the Central Government. Limited access was permitted for verified outstanding salaries and statutory dues, subject to submission of payment details, verification and bank-authorisation safeguards, without addressing the merits of the pending appeals.
Interim access to frozen funds under the PMLA may be permitted for essential employee salaries and statutory dues where the liabilities are genuine, the subsidiary prima facie owes funds to its holding company, and safeguards preserve the attached assets. Verified payments of TDS and GST avoid compelled statutory defaults while benefiting the Central Government. Limited access was permitted for verified outstanding salaries and statutory dues, subject to submission of payment details, verification and bank-authorisation safeguards, without addressing the merits of the pending appeals.
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