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...
Demand of GST - Validity of assessment orders - The petitioner contended that they provided all relevant documents, including those related to land transactions, during the assessment process. They argued that project details were submitted during rectification proceedings. - After examining the evidence and submissions, the court noted that the assessing officer had considered the petitioner's documents and entered findings based on such evidence. The court concluded that a reasonable opportunity was provided to the petitioner, and the assessment orders were not a result of non-application of mind. Therefore, the court found no grounds for interference in its discretionary jurisdiction.
Demand of GST - Validity of assessment orders - The petitioner contended that they provided all relevant documents, including those related to land transactions, during the assessment process. They argued that project details were submitted during rectification proceedings. - After examining the evidence and submissions, the court noted that the assessing officer had considered the petitioner's documents and entered findings based on such evidence. The court concluded that a reasonable opportunity was provided to the petitioner, and the assessment orders were not a result of non-application of mind. Therefore, the court found no grounds for interference in its discretionary jurisdiction.
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