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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Power of High Court to entertain writ petition - alternative efficacious remedy u/s 129A - The court decided not to entertain the petitions on the basis of the alternative remedies available and the non-fulfillment of the requests for procedural rights not resulting in substantial prejudice that couldn't be remedied through the appeals process. The court dismissed the petitions but allowed the petitioners to appeal to the CESTAT, instructing the tribunal to consider their appeals without regard to the delay caused by the High Court proceedings.
Power of High Court to entertain writ petition - alternative efficacious remedy u/s 129A - The court decided not to entertain the petitions on the basis of the alternative remedies available and the non-fulfillment of the requests for procedural rights not resulting in substantial prejudice that couldn't be remedied through the appeals process. The court dismissed the petitions but allowed the petitioners to appeal to the CESTAT, instructing the tribunal to consider their appeals without regard to the delay caused by the High Court proceedings.
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