Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
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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