Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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The HC quashed the impugned Assessment Order dated 27.08.2024 for breach of natural justice, subject to the petitioner making a pre-deposit of 25% of the disputed tax in cash from its Electronic Cash Register within 30 days of receipt of the order; this pre-deposit remains liable to final adjustment or further demand. The petitioner must file a reply to the Show Cause Notice dated 31.05.2024, treating the quashed Assessment Order as an addendum, within 30 days. Upon compliance, the respondent shall pass fresh adjudicatory orders on merits and in accordance with law, after affording the petitioner a personal hearing, preferably within three months. Petition disposed.
The HC quashed the impugned Assessment Order dated 27.08.2024 for breach of natural justice, subject to the petitioner making a pre-deposit of 25% of the disputed tax in cash from its Electronic Cash Register within 30 days of receipt of the order; this pre-deposit remains liable to final adjustment or further demand. The petitioner must file a reply to the Show Cause Notice dated 31.05.2024, treating the quashed Assessment Order as an addendum, within 30 days. Upon compliance, the respondent shall pass fresh adjudicatory orders on merits and in accordance with law, after affording the petitioner a personal hearing, preferably within three months. Petition disposed.
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