Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise r...
Restricted gold import conditions: breach permits absolute confiscation, while redemption remains discretionary and is rarely disturbed on writ review...
GST adjudication requires consideration of the taxpayer's reply to the show-cause notice and a further opportunity of personal hearing before an adverse order is made on that reply. Inconsistent dates in the adjudication order and its annexure supported the inference that the subsequently filed reply had not been considered. The High Court set aside the adjudication and appellate orders and remitted the matter for fresh adjudication after personal hearing, subject to the stipulated further deposit. The original adjudication order would revive if the taxpayer failed to cooperate.
GST adjudication requires consideration of the taxpayer's reply to the show-cause notice and a further opportunity of personal hearing before an adverse order is made on that reply. Inconsistent dates in the adjudication order and its annexure supported the inference that the subsequently filed reply had not been considered. The High Court set aside the adjudication and appellate orders and remitted the matter for fresh adjudication after personal hearing, subject to the stipulated further deposit. The original adjudication order would revive if the taxpayer failed to cooperate.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
