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...
Principles of natural justice violated due to non-service of notices. Petitioner unaware of show cause notices issued through GST portal. Impugned order passed without affording opportunity of personal hearing, violating natural justice principles. Court set aside impugned orders and consequential provisional attachment order on condition of depositing 10% of disputed tax amount within four weeks. Petition allowed.
Principles of natural justice violated due to non-service of notices. Petitioner unaware of show cause notices issued through GST portal. Impugned order passed without affording opportunity of personal hearing, violating natural justice principles. Court set aside impugned orders and consequential provisional attachment order on condition of depositing 10% of disputed tax amount within four weeks. Petition allowed.
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