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...
Refund of Tax / VAT - GST on contracts entered prior to 1.7.2017- Section 142(10) of GST Act - formula with rate of VAT has been introduced, by the order dated 8.11.2017 - Nothing has been pleaded or argued by the counsel for the petitioner to show that formula introduced by the Government Order violates the Section 142(10) of the Act 2017 in any manner. As a matter of fact, it does not deal with calculation or formula for determining the liability is arbitrary and unreasonable. - HC
Refund of Tax / VAT - GST on contracts entered prior to 1.7.2017- Section 142(10) of GST Act - formula with rate of VAT has been introduced, by the order dated 8.11.2017 - Nothing has been pleaded or argued by the counsel for the petitioner to show that formula introduced by the Government Order violates the Section 142(10) of the Act 2017 in any manner. As a matter of fact, it does not deal with calculation or formula for determining the liability is arbitrary and unreasonable. - HC
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