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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HC allowed the petitioner's refund claim under GST regime, holding the department liable to refund the amount deposited in Electronic Cash Ledger. The court mandated interest calculation from 11th June 2018, recognizing procedural delays by the tax authorities. The department's failure to adhere to prescribed timelines under CGST Rules, specifically Rule 89 and Rule 90, resulted in the petitioner's entitlement to refund with applicable interest. The petition was disposed of with directions for immediate refund and interest computation.
HC allowed the petitioner's refund claim under GST regime, holding the department liable to refund the amount deposited in Electronic Cash Ledger. The court mandated interest calculation from 11th June 2018, recognizing procedural delays by the tax authorities. The department's failure to adhere to prescribed timelines under CGST Rules, specifically Rule 89 and Rule 90, resulted in the petitioner's entitlement to refund with applicable interest. The petition was disposed of with directions for immediate refund and interest computation.
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