Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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...
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A common show cause notice covering multiple taxation periods was held unsustainable because assessment of tax and allied amounts must be initiated separately for each financial year or tax period. Following its earlier ruling, the HC held that different taxation periods cannot be clubbed in one notice, and the impugned notice was therefore set aside. The authorities were left free to initiate fresh proceedings in accordance with law.
A common show cause notice covering multiple taxation periods was held unsustainable because assessment of tax and allied amounts must be initiated separately for each financial year or tax period. Following its earlier ruling, the HC held that different taxation periods cannot be clubbed in one notice, and the impugned notice was therefore set aside. The authorities were left free to initiate fresh proceedings in accordance with law.
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