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...
Anti-profiteering computation for real estate projects based on pre-GST and post-GST input-tax-credit-to-turnover ratios requires reconsideration in light of the Delhi High Court's determination on the applicable methodology. The High Court quashed the anti-profiteering order and remanded the computation issue to GSTAT for fresh consideration under that determination. It expressed no view on the merits, kept all parties' contentions open, and left the challenge to the validity of the statutory provision and rules unresolved.
Anti-profiteering computation for real estate projects based on pre-GST and post-GST input-tax-credit-to-turnover ratios requires reconsideration in light of the Delhi High Court's determination on the applicable methodology. The High Court quashed the anti-profiteering order and remanded the computation issue to GSTAT for fresh consideration under that determination. It expressed no view on the merits, kept all parties' contentions open, and left the challenge to the validity of the statutory provision and rules unresolved.
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