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 held that limitation under Section 107 begins to run only from the date the order or decision is communicated to the assessee, not from mere uploading of the impugned order on the GSTN portal; statutory obligation to "communicate" is distinct from "serve" and requires actual imparting or transmission to the recipient, which unilateral portal upload does not satisfy absent proof of communication or receipt. The court clarified that there is no statutory duty on the assessee to access the portal and that section 169's service provisions are separate. The writ petition by the appellant was disposed of accordingly.
HC held that limitation under Section 107 begins to run only from the date the order or decision is communicated to the assessee, not from mere uploading of the impugned order on the GSTN portal; statutory obligation to "communicate" is distinct from "serve" and requires actual imparting or transmission to the recipient, which unilateral portal upload does not satisfy absent proof of communication or receipt. The court clarified that there is no statutory duty on the assessee to access the portal and that section 169's service provisions are separate. The writ petition by the appellant was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
