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...
Assessment order quashed due to violation of principles of natural justice. Petitioner not notified of defect in availing Input Tax Credit. Impugned order unsustainable. Case remitted to pass fresh order on merits after issuing show cause notice within 45 days. Petition allowed.
Assessment order quashed due to violation of principles of natural justice. Petitioner not notified of defect in availing Input Tax Credit. Impugned order unsustainable. Case remitted to pass fresh order on merits after issuing show cause notice within 45 days. Petition allowed.
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