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...
Confirmation of demand of GST with interest and penalty - Non filing of reply to Show Cause notice (SCN) - non-compliance of mandatory provisions of sub-section (4) of Section 75 of the CGST Act, 2017 - Opportunity of hearing - In the considered opinion of this Court, is liable to be set aside not only on the ground of deviation from the mandatory provisions under sub-section (4) of Section 75 of the CGST Act, 2017 but also on the ground of violation of principles of natural justice - HC
Confirmation of demand of GST with interest and penalty - Non filing of reply to Show Cause notice (SCN) - non-compliance of mandatory provisions of sub-section (4) of Section 75 of the CGST Act, 2017 - Opportunity of hearing - In the considered opinion of this Court, is liable to be set aside not only on the ground of deviation from the mandatory provisions under sub-section (4) of Section 75 of the CGST Act, 2017 but also on the ground of violation of principles of natural justice - HC
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