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Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
A bank guarantee cannot be imposed as an additional bail condition where the accused has already furnished a personal bond and sureties. Applying Saravanan v. State represented by the Inspector of Police, the Court treated such an extra requirement as an onerous condition beyond the bail security already accepted. The added bank guarantee was therefore not legally sustainable in the circumstances, and the condition was set aside. The appeal was allowed.
A bank guarantee cannot be imposed as an additional bail condition where the accused has already furnished a personal bond and sureties. Applying Saravanan v. State represented by the Inspector of Police, the Court treated such an extra requirement as an onerous condition beyond the bail security already accepted. The added bank guarantee was therefore not legally sustainable in the circumstances, and the condition was set aside. The appeal was allowed.
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