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...
Provisional attachment under the anti-money laundering framework was partly invalidated where the Tribunal found no foundational material to show that pre-existing commercial agreements were designed to layer later proceeds of crime or could be retrospectively treated as commercially irrational or inter-connected transactions under Section 23. Attachment based on the first and second transactions was therefore set aside. By contrast, the Tribunal accepted that a delayed payment linked to the dairy sale arrangement was not credibly explained as a later adjustment against other dealings, and sustained attachment to the equivalent value of that amount. The appeals were thus partly allowed, with attachment continuing only to the specified extent.
Provisional attachment under the anti-money laundering framework was partly invalidated where the Tribunal found no foundational material to show that pre-existing commercial agreements were designed to layer later proceeds of crime or could be retrospectively treated as commercially irrational or inter-connected transactions under Section 23. Attachment based on the first and second transactions was therefore set aside. By contrast, the Tribunal accepted that a delayed payment linked to the dairy sale arrangement was not credibly explained as a later adjustment against other dealings, and sustained attachment to the equivalent value of that amount. The appeals were thus partly allowed, with attachment continuing only to the specified extent.
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