Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Violation of the principles of natural justice - The petitioners asserted that since an adverse decision was made against them without a personal hearing, it was in contravention of Section 75(4) of the CGST/MGST Act. - The petitioners, a private company, challenged the order on the grounds that they were not afforded a personal hearing despite requesting one and that the discrepancies alleged against them were unsubstantiated. - Since the petitioners had requested a personal hearing in their reply, the failure of Respondent No. 3 to provide one was deemed a violation of the law. - Matter restored back.
Violation of the principles of natural justice - The petitioners asserted that since an adverse decision was made against them without a personal hearing, it was in contravention of Section 75(4) of the CGST/MGST Act. - The petitioners, a private company, challenged the order on the grounds that they were not afforded a personal hearing despite requesting one and that the discrepancies alleged against them were unsubstantiated. - Since the petitioners had requested a personal hearing in their reply, the failure of Respondent No. 3 to provide one was deemed a violation of the law. - Matter restored back.
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