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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Confiscation of the imported goods - used hand tools - "Capital Goods" or not as per para-9.12 of Foreign Trade Policy - appellant did not have licence to import such goods - The Tribunal referred to the earlier decision in the Asia Power Projects Ltd. case and concluded that the definition of "capital goods" in para 9.12 of FTP did not specifically mention "hand tools," but it encompassed a wide range of equipment, including instruments - Consequently, the Tribunal held that the imported hand tools fell within the definition of "capital goods".
Confiscation of the imported goods - used hand tools - "Capital Goods" or not as per para-9.12 of Foreign Trade Policy - appellant did not have licence to import such goods - The Tribunal referred to the earlier decision in the Asia Power Projects Ltd. case and concluded that the definition of "capital goods" in para 9.12 of FTP did not specifically mention "hand tools," but it encompassed a wide range of equipment, including instruments - Consequently, the Tribunal held that the imported hand tools fell within the definition of "capital goods".
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