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...
Where an assessee files an application to withdraw an appeal, the Commissioner (Appeals) remains obliged to decide the appeal on its merits within the parameters of section 251(1)(a); dismissing the appeal in limine without merit-based consideration is contrary to that duty. The impugned CIT(A) order was set aside and all issues restored for de novo adjudication; CIT(A) must provide the assessee an opportunity to be heard and decide the appeal on merits. The appellate position is restored and the appeal is allowed for statistical purposes.
Where an assessee files an application to withdraw an appeal, the Commissioner (Appeals) remains obliged to decide the appeal on its merits within the parameters of section 251(1)(a); dismissing the appeal in limine without merit-based consideration is contrary to that duty. The impugned CIT(A) order was set aside and all issues restored for de novo adjudication; CIT(A) must provide the assessee an opportunity to be heard and decide the appeal on merits. The appellate position is restored and the appeal is allowed for statistical purposes.
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