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...
Sensitive information gathered by Intelligence Department forming basis of search operation need not be disclosed to petitioners. Withholding such information does not violate principles of natural justice. Source of information collected by Intelligence Department crucial for maintaining confidentiality and integrity of investigative processes. SC in T. TAKANO case emphasized safeguarding sensitive information obtained during investigations to protect third-party rights, market stability and investor interests. Principles of natural justice do not entail right to indiscriminate disclosures where sensitive third-party interests involved. Investigative authority to balance noticee's right to disclosure with imperative to protect third-party rights and market stability. HC concludes withholding of sensitive information justified, does not breach natural justice as relied upon documents provided to petitioner. Petition disposed of.
Sensitive information gathered by Intelligence Department forming basis of search operation need not be disclosed to petitioners. Withholding such information does not violate principles of natural justice. Source of information collected by Intelligence Department crucial for maintaining confidentiality and integrity of investigative processes. SC in T. TAKANO case emphasized safeguarding sensitive information obtained during investigations to protect third-party rights, market stability and investor interests. Principles of natural justice do not entail right to indiscriminate disclosures where sensitive third-party interests involved. Investigative authority to balance noticee's right to disclosure with imperative to protect third-party rights and market stability. HC concludes withholding of sensitive information justified, does not breach natural justice as relied upon documents provided to petitioner. Petition disposed of.
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