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 challenged order u/s 73 of GST Act creating demand, as notices were uploaded on GST portal's 'Additional Notices and Orders' tab, unbeknownst to petitioner who couldn't appear or question orders within limitation period. Referring to OLA FLEET case, where impugned order wasn't reflected under 'View Notices and Orders' tab and assessee's replies weren't considered, High Court quashed impugned orders dated 27.12.2023 and 02.02.2023 passed by Assistant Commissioner. Petitioner allowed to treat impugned order as final notice and submit reply within two weeks, as disputed amount deposited with government and no outstanding demand exists.
Petitioner challenged order u/s 73 of GST Act creating demand, as notices were uploaded on GST portal's 'Additional Notices and Orders' tab, unbeknownst to petitioner who couldn't appear or question orders within limitation period. Referring to OLA FLEET case, where impugned order wasn't reflected under 'View Notices and Orders' tab and assessee's replies weren't considered, High Court quashed impugned orders dated 27.12.2023 and 02.02.2023 passed by Assistant Commissioner. Petitioner allowed to treat impugned order as final notice and submit reply within two weeks, as disputed amount deposited with government and no outstanding demand exists.
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