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...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Page of 4788
Press 'Enter' after typing page number.
721 to 740 of 95749 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Compression of natural gas constitutes manufacture under Chapter Note 5 to Chapter 27 only where it is compressed for marketing as compressed natural gas. Compression undertaken solely to facilitate transportation, followed by decompression at customers' premises and sale as natural gas, does not amount to manufacture under section 2(f) of the Central Excise Act, 1944. On that basis, the excise duty demand, interest and penalties on the company, including the penalty imposed on its Chairman-CEO, were set aside.
Compression of natural gas constitutes manufacture under Chapter Note 5 to Chapter 27 only where it is compressed for marketing as compressed natural gas. Compression undertaken solely to facilitate transportation, followed by decompression at customers' premises and sale as natural gas, does not amount to manufacture under section 2(f) of the Central Excise Act, 1944. On that basis, the excise duty demand, interest and penalties on the company, including the penalty imposed on its Chairman-CEO, were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
