2019 (6) TMI 1402

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..... n of various factual aspects. Therefore it cannot be said that assessee company is having prima facie case in its favour on merits. Further, assessee could not make out any case of financial hardship. It is not a fit case for stay of demand - Registry is directed to post the appeal for hearing on 17.07.2019 for which no separate notice of hearing is required to be dispatched. - S.P. No. 200/C .....

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..... Price adjustment was made by the Assessing Officer/TPO on the ground that there was no justification for payment of the commission, which cannot be a reason for the Arms Length Price adjustment. Thus, he prayed that the demand in question may be stayed. 3. On the other hand, the ld. Sr. Departmental Representative vehemently opposed the stay petition. 4. We heard the rival subm .....

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