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...
Writ petition challenging order confirming provisional attachment under Prevention of Money Laundering Act dismissed. Court held alternative statutory remedy of appeal available u/s 26 of Act. Principles reiterated that High Court will not entertain writ petition when effective alternative statutory remedy exists, given complicated questions of fact involved requiring evidence-based determination. Petitioner relegated to pursue statutory appeal before Appellate Tribunal which shall decide expeditiously in accordance with law.
Writ petition challenging order confirming provisional attachment under Prevention of Money Laundering Act dismissed. Court held alternative statutory remedy of appeal available u/s 26 of Act. Principles reiterated that High Court will not entertain writ petition when effective alternative statutory remedy exists, given complicated questions of fact involved requiring evidence-based determination. Petitioner relegated to pursue statutory appeal before Appellate Tribunal which shall decide expeditiously in accordance with law.
Note: It is a system-generated summary and is for quick reference only.