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...
Condonation of delay in filing appeal before the Appellate Authority - Petitioner filed the appeal within time along with a scanned copy of Order-in-Original as an annexure, but the hardcopy of the original order was forwarded to the Department of GST-I instead of GST-II inadvertently - The High court held that there was no delay attributable to the petitioner, and even if there was a delay, it appeared to be bona fide and thus liable to be condoned. - The impugned order was set aside, and the appeal was restored to the file of the Appellate Authority for further consideration on merits.
Condonation of delay in filing appeal before the Appellate Authority - Petitioner filed the appeal within time along with a scanned copy of Order-in-Original as an annexure, but the hardcopy of the original order was forwarded to the Department of GST-I instead of GST-II inadvertently - The High court held that there was no delay attributable to the petitioner, and even if there was a delay, it appeared to be bona fide and thus liable to be condoned. - The impugned order was set aside, and the appeal was restored to the file of the Appellate Authority for further consideration on merits.
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