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...
The High Court quashed an impugned order due to an excess tax demand compared to the amount in the show cause notice under Sub-Section (7) of Section 75 of Uttarakhand Goods and Services Act, 2017. The State acknowledged the order did not align with the Act as the demand exceeded the notice amount. The court allowed the petition, leading to the order's annulment on 06.11.2023.
The High Court quashed an impugned order due to an excess tax demand compared to the amount in the show cause notice under Sub-Section (7) of Section 75 of Uttarakhand Goods and Services Act, 2017. The State acknowledged the order did not align with the Act as the demand exceeded the notice amount. The court allowed the petition, leading to the order's annulment on 06.11.2023.
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