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...
Permission to carry out amendment in its GSTR-1 for the month of January 2019 in order to rectify its mistake of mentioning wrong GSTIN number against the invoices raised - The instant case does not present any additional tax impact, or loss of revenue - the interest of justice would be served if the petitioner is allowed to make the necessary correction in GSTR-1 form for January 2019 - HC
Permission to carry out amendment in its GSTR-1 for the month of January 2019 in order to rectify its mistake of mentioning wrong GSTIN number against the invoices raised - The instant case does not present any additional tax impact, or loss of revenue - the interest of justice would be served if the petitioner is allowed to make the necessary correction in GSTR-1 form for January 2019 - HC
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