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...
Principles of natural justice violated due to non-uploading of show cause notice (SCN) u/s 73 on portal's "view notices and orders" section. Despite email communications informing petitioner about SCN's location, confusion persisted due to portal redesign. Petitioner permitted to challenge adjudication order before appellate authority within 30 days by filing appeal with condonation application. Appellate authority directed to condone delay, hear appeal on merits, pass reasoned order within 12 weeks after hearing petitioner, subject to pre-deposit compliance u/s 107.
Principles of natural justice violated due to non-uploading of show cause notice (SCN) u/s 73 on portal's "view notices and orders" section. Despite email communications informing petitioner about SCN's location, confusion persisted due to portal redesign. Petitioner permitted to challenge adjudication order before appellate authority within 30 days by filing appeal with condonation application. Appellate authority directed to condone delay, hear appeal on merits, pass reasoned order within 12 weeks after hearing petitioner, subject to pre-deposit compliance u/s 107.
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