Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
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Principles of natural justice (audi alterem partem) - whether the adjudicating authority was right in refusing an opportunity of cross-examination of natural persons whose statements recorded u/s 108 - Not having been allowed to cross-examine such witness of the prosecution, in the adjudication proceedings, the entire proceedings stood vitiated. The appellate authority had incorrectly held that the appellant was not entitled to cross-examine the prosecution witnesses. - HC
Principles of natural justice (audi alterem partem) - whether the adjudicating authority was right in refusing an opportunity of cross-examination of natural persons whose statements recorded u/s 108 - Not having been allowed to cross-examine such witness of the prosecution, in the adjudication proceedings, the entire proceedings stood vitiated. The appellate authority had incorrectly held that the appellant was not entitled to cross-examine the prosecution witnesses. - HC
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