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...
Rejection of refund claim - excess payment made in terms of Section 54 of GST Act - Period of limitation - The impugned order is not at all a speaking order. No reasons have been assigned for rejecting the refund application of the petitioner. - Matter restored back - HC
Rejection of refund claim - excess payment made in terms of Section 54 of GST Act - Period of limitation - The impugned order is not at all a speaking order. No reasons have been assigned for rejecting the refund application of the petitioner. - Matter restored back - HC
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