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...
Revocation of registration cancellation - The High court acknowledged the seriousness of cancellation consequences for the petitioner's business and considered a liberal approach necessary. Despite the expiration of the period prescribed under section 30 of the GST Act, the court granted permission to the petitioner to file an application for revocation, subject to payment of dues and penalties.
Revocation of registration cancellation - The High court acknowledged the seriousness of cancellation consequences for the petitioner's business and considered a liberal approach necessary. Despite the expiration of the period prescribed under section 30 of the GST Act, the court granted permission to the petitioner to file an application for revocation, subject to payment of dues and penalties.
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