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...
Conditional provisional release of seized imported multifunctional devices was directed on safeguards including payment of the enhanced duty as quantified, furnishing of a bank guarantee, and maintenance of transaction details if the goods were onward sold. The note records that the matter was treated on the same footing as an earlier seizure case, and that interim release would not affect the statutory customs adjudication. The adjudicating authority was required to decide the dispute independently, after hearing the importer and without being influenced by the release order.
Conditional provisional release of seized imported multifunctional devices was directed on safeguards including payment of the enhanced duty as quantified, furnishing of a bank guarantee, and maintenance of transaction details if the goods were onward sold. The note records that the matter was treated on the same footing as an earlier seizure case, and that interim release would not affect the statutory customs adjudication. The adjudicating authority was required to decide the dispute independently, after hearing the importer and without being influenced by the release order.
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