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...
The HC held that an appeal against the CESTAT order would lie before the Supreme Court u/s 35L of the Central Excise Act, 1944, as the original order passed by the Commissioner considered issues relating to taxability, allowability of CENVAT credit, and imposition of penalty, despite CESTAT only examining the limitation issue. Consequently, the HC dismissed the present appeal as not maintainable before it.
The HC held that an appeal against the CESTAT order would lie before the Supreme Court u/s 35L of the Central Excise Act, 1944, as the original order passed by the Commissioner considered issues relating to taxability, allowability of CENVAT credit, and imposition of penalty, despite CESTAT only examining the limitation issue. Consequently, the HC dismissed the present appeal as not maintainable before it.
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