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 requested virtual hearing in faceless income-tax appellate proceedings is integral to the opportunity to be heard under principles of natural justice. Written submissions and the memorandum of appeal cannot replace an oral or personal hearing, whether physical or virtual. Where no video-conferencing link was communicated and the requested hearing was not afforded, the appellate process resulted in failure of justice. The High Court set aside the appellate order, restored the appeal for a fresh hearing with video-conferencing facility, and quashed consequential penalty orders, subject to fresh action after disposal of the restored appeal.
A requested virtual hearing in faceless income-tax appellate proceedings is integral to the opportunity to be heard under principles of natural justice. Written submissions and the memorandum of appeal cannot replace an oral or personal hearing, whether physical or virtual. Where no video-conferencing link was communicated and the requested hearing was not afforded, the appellate process resulted in failure of justice. The High Court set aside the appellate order, restored the appeal for a fresh hearing with video-conferencing facility, and quashed consequential penalty orders, subject to fresh action after disposal of the restored appeal.
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