Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
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...
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The HC held that the petitioner, as an aggrieved party, was entitled to service of all material relied upon by the authority and to an opportunity to rebut; withholding of such material by the 1st respondent constituted a breach of the principles of natural justice. The court directed respondents to furnish the impugned material on the basis of which recovery of Rs. 1,79,50,000 was sought, noting that severe allegations against respondents 3-5 could not justify denying procedural fairness to the petitioner. The HC accordingly ordered early resolution of the controversy and disposed of the petition.
The HC held that the petitioner, as an aggrieved party, was entitled to service of all material relied upon by the authority and to an opportunity to rebut; withholding of such material by the 1st respondent constituted a breach of the principles of natural justice. The court directed respondents to furnish the impugned material on the basis of which recovery of Rs. 1,79,50,000 was sought, noting that severe allegations against respondents 3-5 could not justify denying procedural fairness to the petitioner. The HC accordingly ordered early resolution of the controversy and disposed of the petition.
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