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...
Where GST registration had already been cancelled, the assessee was not required to keep monitoring the GST portal for service of a show cause notice under Section 73. The Court held that, in such circumstances, notice had to be served through alternative modes; failure to do so amounted to breach of natural justice, so the impugned order was quashed, with liberty to the department to issue a proper notice and proceed in accordance with law.
Where GST registration had already been cancelled, the assessee was not required to keep monitoring the GST portal for service of a show cause notice under Section 73. The Court held that, in such circumstances, notice had to be served through alternative modes; failure to do so amounted to breach of natural justice, so the impugned order was quashed, with liberty to the department to issue a proper notice and proceed in accordance with law.
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