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...
The case involved an appeal dismissed due to the absence of a Board Resolution copy from the authorized signatory filing the appeal. The Appellate Tribunal held that as a private limited company, a Board Resolution was not always required for representation. The Commissioner had not specifically requested the Board Resolution but had asked for other documents, which were submitted by the Appellant. The Tribunal found that the appeal should be remanded back to the Commissioner for a decision on merit, citing relevant legal provisions. The appeal was allowed by way of remand.
The case involved an appeal dismissed due to the absence of a Board Resolution copy from the authorized signatory filing the appeal. The Appellate Tribunal held that as a private limited company, a Board Resolution was not always required for representation. The Commissioner had not specifically requested the Board Resolution but had asked for other documents, which were submitted by the Appellant. The Tribunal found that the appeal should be remanded back to the Commissioner for a decision on merit, citing relevant legal provisions. The appeal was allowed by way of remand.
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