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...
The High Court addressed the issue of GST liability on seigniorage fee and mining lease amounts paid by the petitioner to the Government. Referring to a Division Bench Judgment, it was held that there should be no recovery of GST on royalty until a decision by a Nine Judge Constitution Bench. The petitioner was allowed to submit a reply within four weeks from the date of the order. The petition was disposed of accordingly.
The High Court addressed the issue of GST liability on seigniorage fee and mining lease amounts paid by the petitioner to the Government. Referring to a Division Bench Judgment, it was held that there should be no recovery of GST on royalty until a decision by a Nine Judge Constitution Bench. The petitioner was allowed to submit a reply within four weeks from the date of the order. The petition was disposed of accordingly.
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