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 grant of authorised operations of warehousing service activities - Section 16 of the SEZ Act, 2005 - The High Court found that the impugned letter, which suspended D.T.A. clearance, lacked legal basis. It observed that the respondents failed to cite any provision of the SEZ Act to justify their actions. - Consequently, the Court quashed and set aside the impugned order dated 01st November, 2023. It directed the respondents to proceed with the adjudication of the show-cause notice dated 08th January, 2024, in accordance with the law.
Cancellation of grant of authorised operations of warehousing service activities - Section 16 of the SEZ Act, 2005 - The High Court found that the impugned letter, which suspended D.T.A. clearance, lacked legal basis. It observed that the respondents failed to cite any provision of the SEZ Act to justify their actions. - Consequently, the Court quashed and set aside the impugned order dated 01st November, 2023. It directed the respondents to proceed with the adjudication of the show-cause notice dated 08th January, 2024, in accordance with the law.
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