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...
Suit for permanent injunction regarding outstanding dues and arrears of storage charges. Order VII Rule 11 CPC. Plaintiff specifically reserved rights in first suit regarding claim against warehousing charges, damages for illegal use and occupation, and applied for leave to file separate suit, which was granted. No relinquishment or omission to claim relief. Separate causes of action, second suit maintainable. Appellant facing recovery of over Rs. 8 crores, unnecessarily delaying suit pending since 2016. Impugned order does not suffer from infirmity. Appeal dismissed.
Suit for permanent injunction regarding outstanding dues and arrears of storage charges. Order VII Rule 11 CPC. Plaintiff specifically reserved rights in first suit regarding claim against warehousing charges, damages for illegal use and occupation, and applied for leave to file separate suit, which was granted. No relinquishment or omission to claim relief. Separate causes of action, second suit maintainable. Appellant facing recovery of over Rs. 8 crores, unnecessarily delaying suit pending since 2016. Impugned order does not suffer from infirmity. Appeal dismissed.
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