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...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Disputed interest on self-assessed tax, including whether amounts available in the Electronic Cash Ledger should be adjusted or deducted, must be determined before garnishee recovery proceeds. Noting conflicting judicial views and that the taxpayer's representations remained undecided, the HC directed the competent respondent to issue a reasoned order in accordance with law and applicable precedents. No coercive action under the garnishee notices may be taken until the decision is communicated; if adverse, it will remain inoperative for a further three weeks. The petition was disposed of without deciding the merits of the interest liability.
Disputed interest on self-assessed tax, including whether amounts available in the Electronic Cash Ledger should be adjusted or deducted, must be determined before garnishee recovery proceeds. Noting conflicting judicial views and that the taxpayer's representations remained undecided, the HC directed the competent respondent to issue a reasoned order in accordance with law and applicable precedents. No coercive action under the garnishee notices may be taken until the decision is communicated; if adverse, it will remain inoperative for a further three weeks. The petition was disposed of without deciding the merits of the interest liability.
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