Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Substitution of attached immovable property with a demand draft or fixed deposit is not available as a general matter under Rule 5 of the 2013 Possession Rules. The Tribunal reasoned that the controlling question is statutory authority, not whether the proposed security is of equivalent value, and found no wider power in the 2002 Act or the Rules to permit such replacement outside the specified contingencies. It followed earlier tribunal authority and distinguished consent-based or rule-ignorant orders cited by the applicant. As the case did not fall within Rule 5(5) or Rule 5(6), the request for substitution was dismissed.
Substitution of attached immovable property with a demand draft or fixed deposit is not available as a general matter under Rule 5 of the 2013 Possession Rules. The Tribunal reasoned that the controlling question is statutory authority, not whether the proposed security is of equivalent value, and found no wider power in the 2002 Act or the Rules to permit such replacement outside the specified contingencies. It followed earlier tribunal authority and distinguished consent-based or rule-ignorant orders cited by the applicant. As the case did not fall within Rule 5(5) or Rule 5(6), the request for substitution was dismissed.
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