Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Violation of principles of natural justice by the respondents. Impugned order passed without giving opportunity to petitioner to reply to show cause notice. Non-receipt of documents hindered petitioner's reply. Respondents lost original documents admittedly taken from petitioner, prejudicing petitioner's rights - a serious matter requiring action. Commissioner directed to explain why disciplinary action should not be taken against him and concerned officers for losing documents. Order forwarded to CBIC, Principal Secretary, and Chief Commissioner for information and necessary action. Respondents to show cause for making false statement about not having records contradicted by Commissioner's affidavit stating documents received but lost. Matter adjourned.
Violation of principles of natural justice by the respondents. Impugned order passed without giving opportunity to petitioner to reply to show cause notice. Non-receipt of documents hindered petitioner's reply. Respondents lost original documents admittedly taken from petitioner, prejudicing petitioner's rights - a serious matter requiring action. Commissioner directed to explain why disciplinary action should not be taken against him and concerned officers for losing documents. Order forwarded to CBIC, Principal Secretary, and Chief Commissioner for information and necessary action. Respondents to show cause for making false statement about not having records contradicted by Commissioner's affidavit stating documents received but lost. Matter adjourned.
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