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...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
HC found violation of natural justice principles due to improper service of Show Cause Notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following precedent in similar case, Court set aside the impugned order and remanded matter for fresh adjudication. Department directed to provide personal hearing, consider Petitioner's submissions and reply, and pass a reasoned order on merits after ensuring proper procedural compliance.
HC found violation of natural justice principles due to improper service of Show Cause Notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following precedent in similar case, Court set aside the impugned order and remanded matter for fresh adjudication. Department directed to provide personal hearing, consider Petitioner's submissions and reply, and pass a reasoned order on merits after ensuring proper procedural compliance.
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