Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
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The Andhra Pradesh High Court dismissed a petition challenging the cancellation of GST registration. The court found that the petitioner did not file a reply to the show cause notice, violating natural justice principles. The petitioner's claim of filing a reply was not substantiated with evidence. The court criticized the petitioner for not approaching the court with clean hands and abusing the process. The petition was dismissed with costs due to the petitioner's failure to comply and wasting court time.
The Andhra Pradesh High Court dismissed a petition challenging the cancellation of GST registration. The court found that the petitioner did not file a reply to the show cause notice, violating natural justice principles. The petitioner's claim of filing a reply was not substantiated with evidence. The court criticized the petitioner for not approaching the court with clean hands and abusing the process. The petition was dismissed with costs due to the petitioner's failure to comply and wasting court time.
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