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...
HC dismissed the writ petition challenging bank attachment, finding no merit in the petitioner's claim. The court held that since the Order-in-Original was not challenged within the prescribed 60-day statutory limitation period and alternative remedies were available, judicial intervention was unwarranted. The court emphasized adherence to procedural timelines and declined to entertain the petition that was filed beyond the stipulated time limit, effectively upholding the original order and consequent bank attachment.
HC dismissed the writ petition challenging bank attachment, finding no merit in the petitioner's claim. The court held that since the Order-in-Original was not challenged within the prescribed 60-day statutory limitation period and alternative remedies were available, judicial intervention was unwarranted. The court emphasized adherence to procedural timelines and declined to entertain the petition that was filed beyond the stipulated time limit, effectively upholding the original order and consequent bank attachment.
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