Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
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...
Validity of Adjusting Disputed Tax Demand Against Refunds Without Considering Stay Application - The High court found this action arbitrary and unfair, emphasizing that the respondents erred by adjusting the demand without attending to the stay application. It was highlighted that such adjustments cannot proceed without proper consideration of the application for stay, and doing so is deemed arbitrary and in violation of the principles of fairness and legal procedure.
Validity of Adjusting Disputed Tax Demand Against Refunds Without Considering Stay Application - The High court found this action arbitrary and unfair, emphasizing that the respondents erred by adjusting the demand without attending to the stay application. It was highlighted that such adjustments cannot proceed without proper consideration of the application for stay, and doing so is deemed arbitrary and in violation of the principles of fairness and legal procedure.
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