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...
Reopening of assessment without releasing seized documents by Crime branch - Petitioner seeking the release of seized documents and items to effectively respond to reassessment notices. Despite a court order directing the release of seized items, the petitioner allegedly failed to diligently pursue their release over several years. The High Court noted the petitioner's lack of effort in complying with court orders and found the petition to be an abuse of the judicial process. Consequently, the Court dismissed the petition and imposed costs on the petitioner.
Reopening of assessment without releasing seized documents by Crime branch - Petitioner seeking the release of seized documents and items to effectively respond to reassessment notices. Despite a court order directing the release of seized items, the petitioner allegedly failed to diligently pursue their release over several years. The High Court noted the petitioner's lack of effort in complying with court orders and found the petition to be an abuse of the judicial process. Consequently, the Court dismissed the petition and imposed costs on the petitioner.
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