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...
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Rejection of Petitioner’s Settlement Applications - The High court acknowledged the delay on the part of the petitioner in submitting the required documents but considered the peculiar facts of the case. Despite the delay, the court noted that the petitioner should be given an opportunity to have their settlement applications considered, as the delay should not render them inconsequential. The court found that the delay of 15 days in submitting the documents should not prejudice the petitioner. - The court granted the reliefs sought by the petitioner, directing the respondent to restore the settlement applications and consider them afresh. T
Rejection of Petitioner’s Settlement Applications - The High court acknowledged the delay on the part of the petitioner in submitting the required documents but considered the peculiar facts of the case. Despite the delay, the court noted that the petitioner should be given an opportunity to have their settlement applications considered, as the delay should not render them inconsequential. The court found that the delay of 15 days in submitting the documents should not prejudice the petitioner. - The court granted the reliefs sought by the petitioner, directing the respondent to restore the settlement applications and consider them afresh. T
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