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...
The HC set aside an impugned appellate order dated 28 September 2024 for breach of natural justice, holding that the appellant was not afforded an opportunity to be heard and was unable to adduce documents or have pleaded grounds of appeal considered. The HC remanded the matter to the State-Tax Additional Commissioner (Appeal), Santhal Pargana Division, Dumka, directing a de novo adjudication after affording the parties a full and fair hearing and considering materials produced. The HC emphasized that quasi-judicial authorities must observe principles of fairness and provide hearing where decisions may cause civil consequences. Petition disposed of by remand.
The HC set aside an impugned appellate order dated 28 September 2024 for breach of natural justice, holding that the appellant was not afforded an opportunity to be heard and was unable to adduce documents or have pleaded grounds of appeal considered. The HC remanded the matter to the State-Tax Additional Commissioner (Appeal), Santhal Pargana Division, Dumka, directing a de novo adjudication after affording the parties a full and fair hearing and considering materials produced. The HC emphasized that quasi-judicial authorities must observe principles of fairness and provide hearing where decisions may cause civil consequences. Petition disposed of by remand.
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