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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Penalty on daily wager - confiscation of the seized Gold - The appellant was apprehended by customs officers while carrying two pieces of gold bars without possessing proper documents. Despite claiming innocence, the appellant failed to provide evidence to support his case. The goods were confiscated, and a penalty was imposed, which was later reduced considering the appellant's financial circumstances. - The penalty imposed on the appellant reduced by the Tribunal to Rs. 25,000 considering his status as a daily wage earner and his financial condition.
Penalty on daily wager - confiscation of the seized Gold - The appellant was apprehended by customs officers while carrying two pieces of gold bars without possessing proper documents. Despite claiming innocence, the appellant failed to provide evidence to support his case. The goods were confiscated, and a penalty was imposed, which was later reduced considering the appellant's financial circumstances. - The penalty imposed on the appellant reduced by the Tribunal to Rs. 25,000 considering his status as a daily wage earner and his financial condition.
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