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...
HC allowed the petition, finding a violation of natural justice principles due to non-service of GST ASMT-10 and DRC-01 notices. Despite the petitioner's failure to contest the original proceedings, the court recognized bona fide reasons for non-participation. The ex-parte order was set aside, and the matter was remanded to the respondent for fresh consideration, providing the petitioner an opportunity to submit a reply to the show-cause notice in accordance with legal procedures.
HC allowed the petition, finding a violation of natural justice principles due to non-service of GST ASMT-10 and DRC-01 notices. Despite the petitioner's failure to contest the original proceedings, the court recognized bona fide reasons for non-participation. The ex-parte order was set aside, and the matter was remanded to the respondent for fresh consideration, providing the petitioner an opportunity to submit a reply to the show-cause notice in accordance with legal procedures.
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