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...
A payment made during search proceedings is not voluntary merely because it is routed through Form GST DRC-03; for Section 74(5) to apply, the record must show independent self-ascertainment or prior ascertainment of liability. On the facts described, no notice had been issued, the search was still continuing, and the petitioner's records and devices remained under departmental control, so the deposit was treated as involuntary and refundable. The declaration in DRC-03 and the absence of DRC-04 were only relevant circumstances, not conclusive proof of voluntariness. Interest on the refund was left open because tax liability had not yet been finally adjudicated.
A payment made during search proceedings is not voluntary merely because it is routed through Form GST DRC-03; for Section 74(5) to apply, the record must show independent self-ascertainment or prior ascertainment of liability. On the facts described, no notice had been issued, the search was still continuing, and the petitioner's records and devices remained under departmental control, so the deposit was treated as involuntary and refundable. The declaration in DRC-03 and the absence of DRC-04 were only relevant circumstances, not conclusive proof of voluntariness. Interest on the refund was left open because tax liability had not yet been finally adjudicated.
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