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...
Provisional attachment under the Prevention of Money Laundering regime may be ordered against a person or entity in possession of proceeds of crime even if not formally accused; the tribunal applied the principles that challenge to the prosecution complaint does not suspend attachment proceedings while criminal proceedings remain pending and that existence of parallel FIRs sustaining the scheduled offence permits continuation. The Adjudicating Authority's confirmation of provisional attachment was upheld on material showing receipt of proceeds by the appellants, and the appeals were dismissed for lack of merit.
Provisional attachment under the Prevention of Money Laundering regime may be ordered against a person or entity in possession of proceeds of crime even if not formally accused; the tribunal applied the principles that challenge to the prosecution complaint does not suspend attachment proceedings while criminal proceedings remain pending and that existence of parallel FIRs sustaining the scheduled offence permits continuation. The Adjudicating Authority's confirmation of provisional attachment was upheld on material showing receipt of proceeds by the appellants, and the appeals were dismissed for lack of merit.
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