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...
Principles of natural justice violated in tax adjudication process under U.P. GST Act, 2017. No opportunity for personal hearing provided to petitioner despite request in reply to show cause notice. Writ petition allowed, impugned order dated 17.08.2022 set aside. Assessing Officer directed to fix date, time, and place for personal hearing within two weeks of receiving certified copy of order, as petitioner had already submitted reply to show cause notice.
Principles of natural justice violated in tax adjudication process under U.P. GST Act, 2017. No opportunity for personal hearing provided to petitioner despite request in reply to show cause notice. Writ petition allowed, impugned order dated 17.08.2022 set aside. Assessing Officer directed to fix date, time, and place for personal hearing within two weeks of receiving certified copy of order, as petitioner had already submitted reply to show cause notice.
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