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...
Where a statutory appeal lay before the GST Appellate Tribunal and the Tribunal had been constituted, the High Court declined to examine the merits and directed the petitioner to pursue that appellate remedy. As the writ petition had been prosecuted bona fide before the wrong forum, the Court protected the petitioner on limitation for appeals filed within the time granted, continued the existing interim protection for the limited period specified or until disposal of the stay application, and left all merits open for the Tribunal.
Where a statutory appeal lay before the GST Appellate Tribunal and the Tribunal had been constituted, the High Court declined to examine the merits and directed the petitioner to pursue that appellate remedy. As the writ petition had been prosecuted bona fide before the wrong forum, the Court protected the petitioner on limitation for appeals filed within the time granted, continued the existing interim protection for the limited period specified or until disposal of the stay application, and left all merits open for the Tribunal.
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