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...
Maintainability of appeal before the appellant authority - Period of limitation - while Section 29(2) of the Limitation Act excludes the applicability of Section 5 for condonation of delay, Section 14, which excludes time spent before a wrong forum, is applicable to appeals under Section 107 of the KGST Act. Additionally, the court noted that a circular issued by the Central Board of Indirect Taxes extended the period for filing appeals.
Maintainability of appeal before the appellant authority - Period of limitation - while Section 29(2) of the Limitation Act excludes the applicability of Section 5 for condonation of delay, Section 14, which excludes time spent before a wrong forum, is applicable to appeals under Section 107 of the KGST Act. Additionally, the court noted that a circular issued by the Central Board of Indirect Taxes extended the period for filing appeals.
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