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...
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The High Court set aside the impugned assessment orders imposing a 100% penalty u/s 74 of the Tamil Nadu Goods and Services Tax Act, 2017, for excess claims of Input Tax Credit and short payment of tax due to discrepancies in sale invoices and turnover reported. The petitioner was directed to deposit a sum of Rs. 25,00,000/- in addition to the amount of Rs. 11,36,408/- already paid within three weeks.
The High Court set aside the impugned assessment orders imposing a 100% penalty u/s 74 of the Tamil Nadu Goods and Services Tax Act, 2017, for excess claims of Input Tax Credit and short payment of tax due to discrepancies in sale invoices and turnover reported. The petitioner was directed to deposit a sum of Rs. 25,00,000/- in addition to the amount of Rs. 11,36,408/- already paid within three weeks.
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