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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The HC granted a partial stay of the impugned order blocking electronic credit ledger, limiting relief to 50% of the petitioner's assessed tax liability of Rs. 23,75,480 (i.e., Rs. 11,87,740). The negative blocking of Rs. 48,93,551 remains but is reduced effectively to Rs. 37,05,811 pending further consideration; the petitioner is authorized to debit Rs. 11,87,740 from the blocked credit and must replenish the full blocked amount of Rs. 48,93,551 before the next tax payment due date. The negative blocking shall continue until filing of the next monthly return and payment or until an order under Rule 86(2) or Rule 86A supersedes it. Petition disposed.
The HC granted a partial stay of the impugned order blocking electronic credit ledger, limiting relief to 50% of the petitioner's assessed tax liability of Rs. 23,75,480 (i.e., Rs. 11,87,740). The negative blocking of Rs. 48,93,551 remains but is reduced effectively to Rs. 37,05,811 pending further consideration; the petitioner is authorized to debit Rs. 11,87,740 from the blocked credit and must replenish the full blocked amount of Rs. 48,93,551 before the next tax payment due date. The negative blocking shall continue until filing of the next monthly return and payment or until an order under Rule 86(2) or Rule 86A supersedes it. Petition disposed.
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