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...
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Power of Central Government u/s 85 & 86 - Black Money Act, 2015 - ultravirus of notifications issued making them effective prior to 01.04.2016 - A fortiori the Central Government further could not have, prior to the said Act coming into force i.e. 01.04.2016, altered the date by exercising the powers available to it u/ss 85 and 86 by advancing it to 01.07.2015 - a good prima facie case for grant of interim relief
Power of Central Government u/s 85 & 86 - Black Money Act, 2015 - ultravirus of notifications issued making them effective prior to 01.04.2016 - A fortiori the Central Government further could not have, prior to the said Act coming into force i.e. 01.04.2016, altered the date by exercising the powers available to it u/ss 85 and 86 by advancing it to 01.07.2015 - a good prima facie case for grant of interim relief
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