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...
Maintainability of appeal to present petition - uploading of appeal on the appropriate portal or not - It appears from the record that the appellant was unaware that it had uploaded its appeal before the Central Portal instead of State Portal of the GST. - The petitioner shall file a fresh appeal and upload the said appeal before the appropriate authority i.e. the State Portal of the GST - Since the matter had been filed before a wrong forum, the delay in filing the appeal shall be condoned. - HC
Maintainability of appeal to present petition - uploading of appeal on the appropriate portal or not - It appears from the record that the appellant was unaware that it had uploaded its appeal before the Central Portal instead of State Portal of the GST. - The petitioner shall file a fresh appeal and upload the said appeal before the appropriate authority i.e. the State Portal of the GST - Since the matter had been filed before a wrong forum, the delay in filing the appeal shall be condoned. - HC
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