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...
Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017, without a savings clause was treated as applying to pending refund-recovery proceedings. Applying the Supreme Court pronouncement on the effect of such omission, the High Court set aside the refund-recovery orders and remanded the matters for fresh consideration under that principle. The merits of the refund-recovery claims were not decided.
Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017, without a savings clause was treated as applying to pending refund-recovery proceedings. Applying the Supreme Court pronouncement on the effect of such omission, the High Court set aside the refund-recovery orders and remanded the matters for fresh consideration under that principle. The merits of the refund-recovery claims were not decided.
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