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...
Waiver of pre-deposit – Appellant was not the consignee; as CHA it merely facilitated the filing of the bill of entry and other documents - The direction to deposit Rs.20 lakhs appears to be excessive and harsh - HC
Waiver of pre-deposit – Appellant was not the consignee; as CHA it merely facilitated the filing of the bill of entry and other documents - The direction to deposit Rs.20 lakhs appears to be excessive and harsh - HC
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