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...
Vires of the proviso under Section 167(2)(a) of the Act which was inserted to the Companies (Amendment Act 2017) - disqualification with respect to Directorship of 'Public' companies - Principles of Natural Justice - The DIN number can exist only during the life time of post of Directorship and not for the entire life of the individual. Issuing a prior notice would be of no avail and would only be an empty formality since the provision of law is clear on this aspect. - HC
Vires of the proviso under Section 167(2)(a) of the Act which was inserted to the Companies (Amendment Act 2017) - disqualification with respect to Directorship of 'Public' companies - Principles of Natural Justice - The DIN number can exist only during the life time of post of Directorship and not for the entire life of the individual. Issuing a prior notice would be of no avail and would only be an empty formality since the provision of law is clear on this aspect. - HC
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