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...
HC dismissed the writ petition challenging a show cause notice, finding no violation of natural justice principles. The court determined that the petitioner failed to appear on the scheduled hearing date despite prior opportunities, and had an alternative remedy of filing an appeal under Section 107. The order was deemed valid as the competent authority reviewed submitted documents and responses. The petitioner's claim of procedural impropriety was rejected due to non-appearance and lack of substantive evidence supporting the allegation of prejudice.
HC dismissed the writ petition challenging a show cause notice, finding no violation of natural justice principles. The court determined that the petitioner failed to appear on the scheduled hearing date despite prior opportunities, and had an alternative remedy of filing an appeal under Section 107. The order was deemed valid as the competent authority reviewed submitted documents and responses. The petitioner's claim of procedural impropriety was rejected due to non-appearance and lack of substantive evidence supporting the allegation of prejudice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
