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...
Cancellation of the registration of the petitioner - principles of natural justice followed or not - While the show cause notice says that “in case” the petitioner has committed any fraud, wilful misstatement or suppression of facts, the order of cancellation of registration says that he has not submitted “clear records.” Both of them are not clear enough to understand the mind of the issuing authority. - order for cancellation of registration and SCN quashed - HC
Cancellation of the registration of the petitioner - principles of natural justice followed or not - While the show cause notice says that “in case” the petitioner has committed any fraud, wilful misstatement or suppression of facts, the order of cancellation of registration says that he has not submitted “clear records.” Both of them are not clear enough to understand the mind of the issuing authority. - order for cancellation of registration and SCN quashed - HC
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