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...
GST registration suspended for non-filing of returns may be restored where the registered person applies for revocation, furnishes pending returns and discharges statutory dues, subject to verification and consideration by the competent authorities in accordance with law. The text records that an applicant was permitted to seek revocation of suspension and restoration of registration within the prescribed period, with the authorities required to process the application after receipt of the certified copy. Restoration remains conditional on compliance with applicable GST requirements.
GST registration suspended for non-filing of returns may be restored where the registered person applies for revocation, furnishes pending returns and discharges statutory dues, subject to verification and consideration by the competent authorities in accordance with law. The text records that an applicant was permitted to seek revocation of suspension and restoration of registration within the prescribed period, with the authorities required to process the application after receipt of the certified copy. Restoration remains conditional on compliance with applicable GST requirements.
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