Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Absence of a Document Identification Number rendered the assessment order invalid, following the Court's earlier GST rulings. Although the writ petitions were delayed and service was claimed through portal upload, the Court held that a patent irregularity of this kind justified entertaining the challenge on terms. The assessment order was set aside and the matter remitted to the Assessing Officer for fresh consideration after due hearing, subject to deposit of 20% of the disputed tax. The intervening period was excluded for limitation, and all issues were left open.
Absence of a Document Identification Number rendered the assessment order invalid, following the Court's earlier GST rulings. Although the writ petitions were delayed and service was claimed through portal upload, the Court held that a patent irregularity of this kind justified entertaining the challenge on terms. The assessment order was set aside and the matter remitted to the Assessing Officer for fresh consideration after due hearing, subject to deposit of 20% of the disputed tax. The intervening period was excluded for limitation, and all issues were left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
