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...
Tax assessment proceedings involving GSTR 3B returns mismatch with auto-populated GSTR 2A. Disputed tax demand partially recovered through bank appropriation exceeding 10%. Order confirming demand solely for non-reply to show cause notice set aside for reconsideration after petitioner's reply. Matter remanded to allow petitioner to file reply within 15 days, raising all contentions.
Tax assessment proceedings involving GSTR 3B returns mismatch with auto-populated GSTR 2A. Disputed tax demand partially recovered through bank appropriation exceeding 10%. Order confirming demand solely for non-reply to show cause notice set aside for reconsideration after petitioner's reply. Matter remanded to allow petitioner to file reply within 15 days, raising all contentions.
Note: It is a system-generated summary and is for quick reference only.