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 HC held the writ petition maintainable: an unregistered partnership firm that is registered under the CGST Act and pays taxes may enforce statutory rights by writ, and inclusion of an individual partner as a party renders the petition maintainable despite the embargo in s.69 of the Partnership Act. The petition was disposed. The court directed that the petitioner may file an appeal by 30 November 2025 with the requisite pre-deposit of the tax amount; if filed by that date, the appeal shall not be dismissed on limitation grounds and will be adjudicated on merits.
The HC held the writ petition maintainable: an unregistered partnership firm that is registered under the CGST Act and pays taxes may enforce statutory rights by writ, and inclusion of an individual partner as a party renders the petition maintainable despite the embargo in s.69 of the Partnership Act. The petition was disposed. The court directed that the petitioner may file an appeal by 30 November 2025 with the requisite pre-deposit of the tax amount; if filed by that date, the appeal shall not be dismissed on limitation grounds and will be adjudicated on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
