Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
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Composite cargo handling classification turned on the contract's essential character: arranging containers, loading, multi-modal movement, freight coordination and delivery assurance together formed an integrated cargo handling service, so transport was only incidental. Separate invoicing, use of contractors, and the earlier order in the appellant's own case did not alter classification, especially after the widened definition from 16.05.2008. The Tribunal also upheld the extended period and penalties because several service components were excluded from the taxable value, resulting in short-payment on the full gross value.
Composite cargo handling classification turned on the contract's essential character: arranging containers, loading, multi-modal movement, freight coordination and delivery assurance together formed an integrated cargo handling service, so transport was only incidental. Separate invoicing, use of contractors, and the earlier order in the appellant's own case did not alter classification, especially after the widened definition from 16.05.2008. The Tribunal also upheld the extended period and penalties because several service components were excluded from the taxable value, resulting in short-payment on the full gross value.
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