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 dismissed the writ petition challenging a tax assessment order, finding no violation of natural justice. The court noted that the tax authority provided adequate opportunities for hearing and response prior to issuing the assessment order. The petitioner was granted liberty to file an appeal after offering to pay 25% of the disputed tax amount. The appellate authority was directed to consider the potential appeal on its merits, providing sufficient opportunity to the petitioner without strict adherence to limitation periods. The dismissal was without costs, with connected miscellaneous petitions also being closed.
HC dismissed the writ petition challenging a tax assessment order, finding no violation of natural justice. The court noted that the tax authority provided adequate opportunities for hearing and response prior to issuing the assessment order. The petitioner was granted liberty to file an appeal after offering to pay 25% of the disputed tax amount. The appellate authority was directed to consider the potential appeal on its merits, providing sufficient opportunity to the petitioner without strict adherence to limitation periods. The dismissal was without costs, with connected miscellaneous petitions also being closed.
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