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...
Dishonor of Cheque - Whether Section 143A of the Act is retrospective in operation - section creates a liability that an accused can be ordered to pay over upto 20% of the cheque amount to the complainant during pendency of petition and also machinery for its recovery as arrears of land revenue which may result in arrest and detention of the accused - Amendment is prospective in nature only.
Dishonor of Cheque - Whether Section 143A of the Act is retrospective in operation - section creates a liability that an accused can be ordered to pay over upto 20% of the cheque amount to the complainant during pendency of petition and also machinery for its recovery as arrears of land revenue which may result in arrest and detention of the accused - Amendment is prospective in nature only.
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