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...
DSC granted anticipatory bail in GST evasion matter involving fake invoices and input tax credit manipulation. Court found no evidence of applicant evading investigation, noting voluntary appearance and cooperation with Department. Bail granted subject to Rs. 2,00,000 bond with blood relative surety, contingent on potential arrest under Section 69 of GST Act. Department's arguments challenging applicant's credibility were rejected due to lack of concrete material demonstrating flight risk or intentional non-cooperation. Applicant permitted pre-arrest bail with standard judicial safeguards.
DSC granted anticipatory bail in GST evasion matter involving fake invoices and input tax credit manipulation. Court found no evidence of applicant evading investigation, noting voluntary appearance and cooperation with Department. Bail granted subject to Rs. 2,00,000 bond with blood relative surety, contingent on potential arrest under Section 69 of GST Act. Department's arguments challenging applicant's credibility were rejected due to lack of concrete material demonstrating flight risk or intentional non-cooperation. Applicant permitted pre-arrest bail with standard judicial safeguards.
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