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...
HC allowed the petition challenging tax recovery proceedings against legal heirs of deceased taxpayer. The court found the statutory notice issued to a deceased person was procedurally invalid, violating principles of natural justice. The STO failed to provide legal heirs an opportunity to be heard before confirming tax demand under Section 74 of the Act of 2017. Consequently, the recovery notice against the petitioners was deemed legally unsustainable, and the entire proceedings were nullified due to non-compliance with statutory requirements for proper notice and hearing.
HC allowed the petition challenging tax recovery proceedings against legal heirs of deceased taxpayer. The court found the statutory notice issued to a deceased person was procedurally invalid, violating principles of natural justice. The STO failed to provide legal heirs an opportunity to be heard before confirming tax demand under Section 74 of the Act of 2017. Consequently, the recovery notice against the petitioners was deemed legally unsustainable, and the entire proceedings were nullified due to non-compliance with statutory requirements for proper notice and hearing.
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