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...
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...
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The High Court rejected the appeal filed by the applicant due to lack of reasons for enhancing turnover, non-consideration of material evidence, and failure to obtain Form 31 from Trade Tax Department. The Court upheld the decision to restore the assessment by the Assessing Authority, citing documentary evidence of sales on credit. The Tribunal considered all evidence, including survey slips, and found the applicant evaded tax. The Court dismissed the appeal for recall, noting lack of appearance by the applicant's counsel. No extraneous considerations were found. The Court cited legal precedent limiting its interference to questions of law. The revision was dismissed for lacking merit.
The High Court rejected the appeal filed by the applicant due to lack of reasons for enhancing turnover, non-consideration of material evidence, and failure to obtain Form 31 from Trade Tax Department. The Court upheld the decision to restore the assessment by the Assessing Authority, citing documentary evidence of sales on credit. The Tribunal considered all evidence, including survey slips, and found the applicant evaded tax. The Court dismissed the appeal for recall, noting lack of appearance by the applicant's counsel. No extraneous considerations were found. The Court cited legal precedent limiting its interference to questions of law. The revision was dismissed for lacking merit.
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