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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Assessment order quashed due to breach of principles of natural justice. Standard Operating Procedure mandates seven days' response time to show cause notice, but assessing officer granted only four days, breaching prescribed procedure. This arbitrary exercise of jurisdiction by not following due process resulted in denial of fair and reasonable opportunity to assessee, causing prejudice. High Court held such approach violative of principles of natural justice and quashed assessment order in favor of assessee.
Assessment order quashed due to breach of principles of natural justice. Standard Operating Procedure mandates seven days' response time to show cause notice, but assessing officer granted only four days, breaching prescribed procedure. This arbitrary exercise of jurisdiction by not following due process resulted in denial of fair and reasonable opportunity to assessee, causing prejudice. High Court held such approach violative of principles of natural justice and quashed assessment order in favor of assessee.
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