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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Dishonor of Cheque - insufficiency of funds - existence of legal debt or liability - The obligation is upon the complainant to establish, when a question is raised about the ability and the fact of having advanced a loan, that not only did the complainant have the financial capacity to advance the amount claimed to have been advanced but also that such an amount was actually advanced. The complainant failed to establish the same by any cogent and convincing evidence. - HC
Dishonor of Cheque - insufficiency of funds - existence of legal debt or liability - The obligation is upon the complainant to establish, when a question is raised about the ability and the fact of having advanced a loan, that not only did the complainant have the financial capacity to advance the amount claimed to have been advanced but also that such an amount was actually advanced. The complainant failed to establish the same by any cogent and convincing evidence. - HC
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