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...
Invocation of bank guarantee - non-redemption of Export Promotion Capital Goods (EPCG) authorisations which was availed of earlier - it is the case of the petitioner that two weeks’ advance notice, in terms of the order extracted above, has not been given to invoke the bank guarantee - the enforcement of the invocation has been kept in abeyance by the Customs Authority. Mr. Vineet Malhotra, ld. Counsel appearing for DGFT submits that the representation is still pending and if a time bound schedule is fixed by this Court, the representation would be decided within the said period. - HC
Invocation of bank guarantee - non-redemption of Export Promotion Capital Goods (EPCG) authorisations which was availed of earlier - it is the case of the petitioner that two weeks’ advance notice, in terms of the order extracted above, has not been given to invoke the bank guarantee - the enforcement of the invocation has been kept in abeyance by the Customs Authority. Mr. Vineet Malhotra, ld. Counsel appearing for DGFT submits that the representation is still pending and if a time bound schedule is fixed by this Court, the representation would be decided within the said period. - HC
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