Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Violation under FERA - export proceeds were not realized - The case involved allegations of violations of the FERA Act, 1973 related to the failure to realize export proceeds. A1, A2, and A3 were implicated in export transactions, with evidence suggesting their involvement in facilitating exports and receiving funds. The court dismissed the revision cases, affirming the lower courts' findings of the petitioners' culpability under FERA provisions.
Violation under FERA - export proceeds were not realized - The case involved allegations of violations of the FERA Act, 1973 related to the failure to realize export proceeds. A1, A2, and A3 were implicated in export transactions, with evidence suggesting their involvement in facilitating exports and receiving funds. The court dismissed the revision cases, affirming the lower courts' findings of the petitioners' culpability under FERA provisions.
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