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...
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Demand of GST - The High court noted that the return of documents raised a disputed question of fact, which could not be decided in the writ jurisdiction without further evidence. For the period from July 2017 to March 2018, the court granted the petitioner protection similar to that in a previous case. However, for the period from April 2018 to January 2023, the court dismissed the writ petition, citing the existence of a statutory alternative remedy of appeal. The court did not find grounds to entertain the writ petition for this period.
Demand of GST - The High court noted that the return of documents raised a disputed question of fact, which could not be decided in the writ jurisdiction without further evidence. For the period from July 2017 to March 2018, the court granted the petitioner protection similar to that in a previous case. However, for the period from April 2018 to January 2023, the court dismissed the writ petition, citing the existence of a statutory alternative remedy of appeal. The court did not find grounds to entertain the writ petition for this period.
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