Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Blocking of the electronic credit ledger must be accompanied by written reasons and followed by opportunity to be heard; the respondent may issue a show cause notice after receipt of an investigation report and must communicate recorded reasons to the taxpayer. The taxpayer may file a reply with additional documentary evidence within one week of receiving the order; the respondent must then fix a personal hearing and decide either to revoke the blocking or issue a speaking order explaining rejection. Timelines: decision within two weeks after reply, or within three weeks if no reply is filed.
Blocking of the electronic credit ledger must be accompanied by written reasons and followed by opportunity to be heard; the respondent may issue a show cause notice after receipt of an investigation report and must communicate recorded reasons to the taxpayer. The taxpayer may file a reply with additional documentary evidence within one week of receiving the order; the respondent must then fix a personal hearing and decide either to revoke the blocking or issue a speaking order explaining rejection. Timelines: decision within two weeks after reply, or within three weeks if no reply is filed.
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