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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HC upheld orders of Commissioner (Appeals) confiscating gold bars and cash from petitioners. Petitioners were given adequate opportunity, no violation of natural justice principles. Findings based on material on record indicating conspiracy to smuggle gold from Dubai. Contradictions in petitioners' stances. No intention to declare gold to Customs. Attempted evasion and smuggling. No interference warranted in impugned orders.
HC upheld orders of Commissioner (Appeals) confiscating gold bars and cash from petitioners. Petitioners were given adequate opportunity, no violation of natural justice principles. Findings based on material on record indicating conspiracy to smuggle gold from Dubai. Contradictions in petitioners' stances. No intention to declare gold to Customs. Attempted evasion and smuggling. No interference warranted in impugned orders.
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