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...
HC upheld the Merger Rules 2022 combining Entertainment Tax Department employees into Commercial Tax Department. Court found no constitutional violations of Arts. 14, 16, and 21 despite impact on petitioners' seniority and promotion prospects. Following precedent in Indian Airlines Officers case, ruled that policy decisions affecting employee placement and seniority are valid unless manifestly arbitrary. Court determined placement at bottom of seniority list from merger date (24.04.2018) was legitimate policy decision outside judicial interference. Rules properly preserved service continuity while implementing departmental reorganization. Petitioners must accept appointment dates and status as specified in Merger Rules 2022. Petition challenging constitutional validity dismissed.
HC upheld the Merger Rules 2022 combining Entertainment Tax Department employees into Commercial Tax Department. Court found no constitutional violations of Arts. 14, 16, and 21 despite impact on petitioners' seniority and promotion prospects. Following precedent in Indian Airlines Officers case, ruled that policy decisions affecting employee placement and seniority are valid unless manifestly arbitrary. Court determined placement at bottom of seniority list from merger date (24.04.2018) was legitimate policy decision outside judicial interference. Rules properly preserved service continuity while implementing departmental reorganization. Petitioners must accept appointment dates and status as specified in Merger Rules 2022. Petition challenging constitutional validity dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
