Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
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High-sea merchant trading conducted through back-to-back USD sales, supported by letters of credit, may justify selecting the foreign associated enterprise as the tested party under the Resale Price Method where the Indian entity bears no significant inventory, collection, market or foreign-exchange risk and has minimal working-capital needs. The associated enterprise's trading margins with unrelated parties can serve as comparable uncontrolled transactions. Steel manufacturers are not functionally comparable to pure merchant traders because their functions, assets and risks materially differ. Currency conversion does not materially affect the analysis where both purchase and sale transactions are denominated in USD.
High-sea merchant trading conducted through back-to-back USD sales, supported by letters of credit, may justify selecting the foreign associated enterprise as the tested party under the Resale Price Method where the Indian entity bears no significant inventory, collection, market or foreign-exchange risk and has minimal working-capital needs. The associated enterprise's trading margins with unrelated parties can serve as comparable uncontrolled transactions. Steel manufacturers are not functionally comparable to pure merchant traders because their functions, assets and risks materially differ. Currency conversion does not materially affect the analysis where both purchase and sale transactions are denominated in USD.
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