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...
Grant of anticipatory bail - pendency of proceedings / inquiry before respondents - If the applicants cooperate with the inquiry, there is no requirement of their arrest. The applicants are having their own address of residence and business and they are having a good status in society. They can give surety ensuring their appearance. They do not appear to be habitual offender, prosecuted or convicted earlier. Therefore, they deserve to be granted protection for the purpose of conclusion of inquiry by the Proper Officer of the GST Department. - HC
Grant of anticipatory bail - pendency of proceedings / inquiry before respondents - If the applicants cooperate with the inquiry, there is no requirement of their arrest. The applicants are having their own address of residence and business and they are having a good status in society. They can give surety ensuring their appearance. They do not appear to be habitual offender, prosecuted or convicted earlier. Therefore, they deserve to be granted protection for the purpose of conclusion of inquiry by the Proper Officer of the GST Department. - HC
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