Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
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HC held that the impugned order dated 6 February 2025 was vitiated by breach of the statutory rules of natural justice, insofar as the petitioner was not afforded an opportunity for personal oral hearing after service of a show-cause notice and filing of a written reply; under Section 75 the rights to submit a written reply and to an oral hearing are distinct and independently enforceable. The HC set aside the impugned order and allowed the petition by way of remand, directing respondent No.2 to revisit the matter and pass a fresh order in accordance with the mandatory procedural requirements, thereby restoring the petitioner's entitlement to a fair hearing.
HC held that the impugned order dated 6 February 2025 was vitiated by breach of the statutory rules of natural justice, insofar as the petitioner was not afforded an opportunity for personal oral hearing after service of a show-cause notice and filing of a written reply; under Section 75 the rights to submit a written reply and to an oral hearing are distinct and independently enforceable. The HC set aside the impugned order and allowed the petition by way of remand, directing respondent No.2 to revisit the matter and pass a fresh order in accordance with the mandatory procedural requirements, thereby restoring the petitioner's entitlement to a fair hearing.
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