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...
Petitioner sought quashing of intimation blocking input tax credit, alleging forged invoices without actual supply of goods or services. Competent officer had reason to believe the input tax credit claim was fraudulent u/r 86A of GST Rules, 2017. Court held that impugned notices/intimation were within jurisdiction and in accordance with GST Act and Rules. No grounds found to interfere with intimation and notices. Writ petition dismissed.
Petitioner sought quashing of intimation blocking input tax credit, alleging forged invoices without actual supply of goods or services. Competent officer had reason to believe the input tax credit claim was fraudulent u/r 86A of GST Rules, 2017. Court held that impugned notices/intimation were within jurisdiction and in accordance with GST Act and Rules. No grounds found to interfere with intimation and notices. Writ petition dismissed.
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