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...
Validity of promissory notes - promissory notes are executed for a valid consideration or not - merely, because a different ink is used in respect of the name of the creditor and date of the instruments, we cannot come to a conclusion that the Negotiable Instrument is vitiated by material alteration in the absence of any plea or independent evidence in support of the same. - HC
Validity of promissory notes - promissory notes are executed for a valid consideration or not - merely, because a different ink is used in respect of the name of the creditor and date of the instruments, we cannot come to a conclusion that the Negotiable Instrument is vitiated by material alteration in the absence of any plea or independent evidence in support of the same. - HC
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