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...
Compounding of offences u/s 137(3) of Customs Act - Rate for fixing the compounding - Once when there is an upper cap limit of 5%, there was no power conferred with the authorities concerned with which the said amount could have been raised. - HC
Compounding of offences u/s 137(3) of Customs Act - Rate for fixing the compounding - Once when there is an upper cap limit of 5%, there was no power conferred with the authorities concerned with which the said amount could have been raised. - HC
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