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...
Absence of a Document Identification Number in an assessment order was treated as a patent defect rendering the order unsustainable, and the assessment was set aside with remand for fresh consideration after notice and hearing. Although the writ petition was delayed and the order had been uploaded on the portal, the Court entertained the petition in view of the inherent defect and practical difficulties in the GST online regime, subject to deposit of 20% of the disputed tax. The period spent in the writ proceedings was directed to be excluded, and all issues were left open before the Assessing Officer.
Absence of a Document Identification Number in an assessment order was treated as a patent defect rendering the order unsustainable, and the assessment was set aside with remand for fresh consideration after notice and hearing. Although the writ petition was delayed and the order had been uploaded on the portal, the Court entertained the petition in view of the inherent defect and practical difficulties in the GST online regime, subject to deposit of 20% of the disputed tax. The period spent in the writ proceedings was directed to be excluded, and all issues were left open before the Assessing Officer.
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