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...
Illegal removal of a seized container and substitution through forged gate passes was treated as a serious breach of HCCAR supervision and customs compliance, but revocation of custodianship was held to be a disproportionate response. The Tribunal noted recovery of the goods, police findings showing no material against management, cooperation with investigation, and corrective measures taken thereafter. It upheld penalty for the violations but declined the severest consequence of revocation. On vicarious liability, it held that employee misconduct alone, without evidence of knowledge, connivance or conscious facilitation by management, could not justify revocation, and the Department failed to show grounds for appellate interference.
Illegal removal of a seized container and substitution through forged gate passes was treated as a serious breach of HCCAR supervision and customs compliance, but revocation of custodianship was held to be a disproportionate response. The Tribunal noted recovery of the goods, police findings showing no material against management, cooperation with investigation, and corrective measures taken thereafter. It upheld penalty for the violations but declined the severest consequence of revocation. On vicarious liability, it held that employee misconduct alone, without evidence of knowledge, connivance or conscious facilitation by management, could not justify revocation, and the Department failed to show grounds for appellate interference.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
