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...
Appeals concerning anti-dumping duty and customs valuation fall outside the High Court's appellate jurisdiction under section 130 where they relate to the rate of duty or value of goods for assessment. Questions regarding anti-dumping duty and rejection or redetermination of declared import values must instead be pursued before the Supreme Court under section 130E of the Customs Act, 1962. The departmental appeal was therefore dismissed for want of jurisdiction, with liberty to use the statutory remedy before the Supreme Court.
Appeals concerning anti-dumping duty and customs valuation fall outside the High Court's appellate jurisdiction under section 130 where they relate to the rate of duty or value of goods for assessment. Questions regarding anti-dumping duty and rejection or redetermination of declared import values must instead be pursued before the Supreme Court under section 130E of the Customs Act, 1962. The departmental appeal was therefore dismissed for want of jurisdiction, with liberty to use the statutory remedy before the Supreme Court.
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