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...
Interim protection from arrest is ancillary to anticipatory bail proceedings and cannot continue after a pre-arrest bail application is dismissed as not maintainable. Protection granted after such dismissal was therefore set aside. Communication of the Commissioner's arrest authorisation under the CGST Act is necessary to enable the affected person to seek anticipatory bail or challenge the recorded reasons through judicial review. The authorisation must be communicated electronically, in addition to other legally permissible modes; without prior communication, arrest cannot proceed. The affected person may pursue available legal remedies after communication, while the investigation continues independently of these observations.
Interim protection from arrest is ancillary to anticipatory bail proceedings and cannot continue after a pre-arrest bail application is dismissed as not maintainable. Protection granted after such dismissal was therefore set aside. Communication of the Commissioner's arrest authorisation under the CGST Act is necessary to enable the affected person to seek anticipatory bail or challenge the recorded reasons through judicial review. The authorisation must be communicated electronically, in addition to other legally permissible modes; without prior communication, arrest cannot proceed. The affected person may pursue available legal remedies after communication, while the investigation continues independently of these observations.
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