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...
Whether the impugned judgment erred by not considering statutory review timelines for refund recovery under Section 56 of the WBGST Act and Rule 94 - court examined the Canon India principle that omission of a statutory provision may be an error apparent on the face of the record but found the trial court did address Section 56 (noting it reinforces the mandatory character of Section 54(7)) and considered all legal provisions and facts; consequently the challenge based on non-consideration fails and the revision is dismissed. - HC
Whether the impugned judgment erred by not considering statutory review timelines for refund recovery under Section 56 of the WBGST Act and Rule 94 - court examined the Canon India principle that omission of a statutory provision may be an error apparent on the face of the record but found the trial court did address Section 56 (noting it reinforces the mandatory character of Section 54(7)) and considered all legal provisions and facts; consequently the challenge based on non-consideration fails and the revision is dismissed. - HC
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