Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
The SCN and order for cancellation of GST registration did not contain any reasons, violating principles of natural justice. The respondents' contention regarding restrictions on document content cannot justify such orders. The allegation about signatures not being denied by respondents is sufficient to hold it correct. The entire process of issuing SCN and cancellation order without assigning reasons is a clear violation of natural justice principles.
The SCN and order for cancellation of GST registration did not contain any reasons, violating principles of natural justice. The respondents' contention regarding restrictions on document content cannot justify such orders. The allegation about signatures not being denied by respondents is sufficient to hold it correct. The entire process of issuing SCN and cancellation order without assigning reasons is a clear violation of natural justice principles.
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