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...
CIRP Proceedings under IBC versus Tax Dues / Statutory Dues - The High court noted that NCLT should have been cautious before approving the Corporate Insolvency Resolution Plan and could have imposed penalties for the fraudulent initiation of proceedings. The court emphasized that statutory dues cannot be waived off merely by an insolvency resolution process and must be settled as per law.
CIRP Proceedings under IBC versus Tax Dues / Statutory Dues - The High court noted that NCLT should have been cautious before approving the Corporate Insolvency Resolution Plan and could have imposed penalties for the fraudulent initiation of proceedings. The court emphasized that statutory dues cannot be waived off merely by an insolvency resolution process and must be settled as per law.
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