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...
The tribunal directed mandatory electronic filing and hearing of appeals on the government portal and prescribed staggered filing windows to avoid portal capacity and concurrency issues, allocating specific filing periods based on when first-instance appeals or revision notices were originally filed; the staggered schedule runs from 24.09.2025 to various deadlines not later than 30.06.2026. The measure invokes procedural rule powers to manage system load, applies to appeals under the CGST Act sections covering first appeals and revisions, and preserves the tribunal's substantive powers under the Act.
The tribunal directed mandatory electronic filing and hearing of appeals on the government portal and prescribed staggered filing windows to avoid portal capacity and concurrency issues, allocating specific filing periods based on when first-instance appeals or revision notices were originally filed; the staggered schedule runs from 24.09.2025 to various deadlines not later than 30.06.2026. The measure invokes procedural rule powers to manage system load, applies to appeals under the CGST Act sections covering first appeals and revisions, and preserves the tribunal's substantive powers under the Act.
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