Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
GST notices and orders uploaded only in the Additional Notices and Orders tab may not constitute sufficient communication for proceedings under Section 73. The notes state that, where adverse adjudication is contemplated, Section 75(4) requires a personal hearing and the hearing notice must specify its date, time and venue. Failure to provide these particulars results in non-compliance with the statutory hearing requirements and principles of natural justice. The discussed ex parte adjudication order was set aside, allowing a reply to the show-cause notice and requiring fresh reasoned adjudication after a personal hearing.
GST notices and orders uploaded only in the Additional Notices and Orders tab may not constitute sufficient communication for proceedings under Section 73. The notes state that, where adverse adjudication is contemplated, Section 75(4) requires a personal hearing and the hearing notice must specify its date, time and venue. Failure to provide these particulars results in non-compliance with the statutory hearing requirements and principles of natural justice. The discussed ex parte adjudication order was set aside, allowing a reply to the show-cause notice and requiring fresh reasoned adjudication after a personal hearing.
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