Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
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Challenged the order of cancellation of registration - appeal preferred was dismissed on the ground of limitation - The High Court allowed the writ petition, setting aside the cancellation order. It held that since the appeal dismissal was on grounds of limitation, the doctrine of merger did not apply, enabling judicial review of the original order. - The court directed the petitioner to appear before the respondent authority with the reply to the show cause notice and a certified copy of the court's order within three weeks.
Challenged the order of cancellation of registration - appeal preferred was dismissed on the ground of limitation - The High Court allowed the writ petition, setting aside the cancellation order. It held that since the appeal dismissal was on grounds of limitation, the doctrine of merger did not apply, enabling judicial review of the original order. - The court directed the petitioner to appear before the respondent authority with the reply to the show cause notice and a certified copy of the court's order within three weeks.
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