Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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...
Transferable DFIA licences remained valid despite penalties imposed on the exporter, as they were not cancelled. The text explains that where proceedings against the exporter resulted in the duty demand being dropped and allegations against the importer were unproved, the importer could not be treated as having used fraudulent means to make duty-free imports. Those circumstances also did not justify invoking the extended limitation period. The customs-duty demand was therefore dropped, and the Revenue's appeal against that outcome was dismissed.
Transferable DFIA licences remained valid despite penalties imposed on the exporter, as they were not cancelled. The text explains that where proceedings against the exporter resulted in the duty demand being dropped and allegations against the importer were unproved, the importer could not be treated as having used fraudulent means to make duty-free imports. Those circumstances also did not justify invoking the extended limitation period. The customs-duty demand was therefore dropped, and the Revenue's appeal against that outcome was dismissed.
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