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...
Seeking grant of Anticipatory Bail - It is apposite to note that as per Sec. 132 of CGST Act, 2017 issuance of invoice or bill without supply of goods or services and wrongful availment or utilisation of input tax limit is cognizable and punishable offence if the amount is over Rs. 5 Crores. In the instant case prima facie there appears a sufficient material which requires physical interrogation. - Anticipatory bail application dismissed. - DSC
Seeking grant of Anticipatory Bail - It is apposite to note that as per Sec. 132 of CGST Act, 2017 issuance of invoice or bill without supply of goods or services and wrongful availment or utilisation of input tax limit is cognizable and punishable offence if the amount is over Rs. 5 Crores. In the instant case prima facie there appears a sufficient material which requires physical interrogation. - Anticipatory bail application dismissed. - DSC
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