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...
Duplicate GST adjudication on the same issues and assessment period is unsustainable where Central GST authorities have already issued an order and that order remains under appeal. The subsequent State GST assessment and rectification orders addressed identical issues for the identical period, thereby duplicating the earlier Central GST adjudication. The State GST orders were quashed, and the writ petition was allowed.
Duplicate GST adjudication on the same issues and assessment period is unsustainable where Central GST authorities have already issued an order and that order remains under appeal. The subsequent State GST assessment and rectification orders addressed identical issues for the identical period, thereby duplicating the earlier Central GST adjudication. The State GST orders were quashed, and the writ petition was allowed.
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