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...
Section 112 requires payment of admitted dues and the prescribed percentage of disputed tax in addition to the amount deposited under Section 107. Where the first appellate authority reduces the tax demand and the earlier pre-deposit already covers the prescribed percentage of the reduced demand, no further pre-deposit under Section 112 is required. The prescribed court fee must nevertheless be paid separately: a short payment identified by the Registry must be cured before the appeal proceeds. On payment of the balance statutory court fee and verification of the earlier pre-deposit, the matter may be placed before the Bench for admission.
Section 112 requires payment of admitted dues and the prescribed percentage of disputed tax in addition to the amount deposited under Section 107. Where the first appellate authority reduces the tax demand and the earlier pre-deposit already covers the prescribed percentage of the reduced demand, no further pre-deposit under Section 112 is required. The prescribed court fee must nevertheless be paid separately: a short payment identified by the Registry must be cured before the appeal proceeds. On payment of the balance statutory court fee and verification of the earlier pre-deposit, the matter may be placed before the Bench for admission.
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