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...
Ex parte adjudication orders were set aside because the petitioner had not been given an effective opportunity to reply to the show cause notice. The HC accepted that the petitioner could place material before the authority, including the objection that two orders had been passed for the same tax period on the same ITC mismatch ground. The matter was remitted for fresh consideration from the stage of reply to the show cause notice, with all merits contentions left open, subject to payment of 10% of the tax demand under the specified annexures.
Ex parte adjudication orders were set aside because the petitioner had not been given an effective opportunity to reply to the show cause notice. The HC accepted that the petitioner could place material before the authority, including the objection that two orders had been passed for the same tax period on the same ITC mismatch ground. The matter was remitted for fresh consideration from the stage of reply to the show cause notice, with all merits contentions left open, subject to payment of 10% of the tax demand under the specified annexures.
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