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...
A temporary identification number may be granted to an unregistered Managing Director under Rule 16A, enabling independent use of appellate remedies where a composite GST summary order and a single Form GST DRC-07 fasten liability on both the company and the Managing Director. Fresh separate Form GST DRC-07 notices must be issued for each, so that each recipient can pursue an appeal on facts and law independently. Limitation for filing appeal runs only from issuance of the fresh DRC-07. The merits of the underlying tax liability were not examined.
A temporary identification number may be granted to an unregistered Managing Director under Rule 16A, enabling independent use of appellate remedies where a composite GST summary order and a single Form GST DRC-07 fasten liability on both the company and the Managing Director. Fresh separate Form GST DRC-07 notices must be issued for each, so that each recipient can pursue an appeal on facts and law independently. Limitation for filing appeal runs only from issuance of the fresh DRC-07. The merits of the underlying tax liability were not examined.
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