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...
The HC quashed the impugned assessment order dated 21.02.2025 and remanded the matter to the respondent for fresh consideration, finding multiple infirmities including breach of natural justice. The court held that the assessing officer failed to consider the petitioner's request for extension/adjournment before passing the assessment, thereby vitiating the proceedings; while an adjournment is not an absolute right, the officer is obliged to examine and either grant or refuse such application on the merits. Because the respondent proceeded without intimating whether the petitioner's request was considered, the assessment is set aside and the petition is disposed of by way of remand for fresh adjudication.
The HC quashed the impugned assessment order dated 21.02.2025 and remanded the matter to the respondent for fresh consideration, finding multiple infirmities including breach of natural justice. The court held that the assessing officer failed to consider the petitioner's request for extension/adjournment before passing the assessment, thereby vitiating the proceedings; while an adjournment is not an absolute right, the officer is obliged to examine and either grant or refuse such application on the merits. Because the respondent proceeded without intimating whether the petitioner's request was considered, the assessment is set aside and the petition is disposed of by way of remand for fresh adjudication.
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