Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Cancellation of registration order quashed due to non-application of mind, absence of reasons, and violation of principles of natural justice. Court followed precedent where non-reasoned order was set aside, allowing petitioner to file reply to show cause notice. Impugned orders liable to be set aside, original order dated February 22, 2023 quashed and set aside, petition allowed.
Cancellation of registration order quashed due to non-application of mind, absence of reasons, and violation of principles of natural justice. Court followed precedent where non-reasoned order was set aside, allowing petitioner to file reply to show cause notice. Impugned orders liable to be set aside, original order dated February 22, 2023 quashed and set aside, petition allowed.
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