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International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
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Passport renewal may be granted for its regular ten-year term during pending criminal proceedings where prior court permission remains mandatory for foreign travel. Travel restrictions, reinforced by directions to investigating and immigration authorities, provide sufficient safeguards against unauthorised departure regardless of the passport's validity period. In the absence of plausible reasons, substantive harm, or reasonable apprehension, limiting renewal to three years was not justified, particularly given the accused's stated roots in India. Renewal for ten years operates subject to all continuing conditions requiring prior court approval before travel abroad.
Passport renewal may be granted for its regular ten-year term during pending criminal proceedings where prior court permission remains mandatory for foreign travel. Travel restrictions, reinforced by directions to investigating and immigration authorities, provide sufficient safeguards against unauthorised departure regardless of the passport's validity period. In the absence of plausible reasons, substantive harm, or reasonable apprehension, limiting renewal to three years was not justified, particularly given the accused's stated roots in India. Renewal for ten years operates subject to all continuing conditions requiring prior court approval before travel abroad.
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