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...
Profiteering - footwear - benefit of rate reduction of GST from 18% to 5% - It is evident that the Respondent had increased the base price of the product when the rate of tax was reduced - non reduction of price is contravened the provisions of Section 171 of the CGST Act, 2017 - directed to reduce the price of the product and also pay profiteered amount and SCN for penalty
Profiteering - footwear - benefit of rate reduction of GST from 18% to 5% - It is evident that the Respondent had increased the base price of the product when the rate of tax was reduced - non reduction of price is contravened the provisions of Section 171 of the CGST Act, 2017 - directed to reduce the price of the product and also pay profiteered amount and SCN for penalty
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