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...
Rule 86A(2) permits an authorised officer to allow debit from a blocked electronic credit ledger when satisfied that the conditions justifying the input tax credit restriction no longer exist. The High Court directed the taxpayer to provide a copy of its unblocking application after the respondents stated it was unavailable. The application must be considered and decided expeditiously on its merits in accordance with law. Records must be returned unless required, in which case copies must be supplied.
Rule 86A(2) permits an authorised officer to allow debit from a blocked electronic credit ledger when satisfied that the conditions justifying the input tax credit restriction no longer exist. The High Court directed the taxpayer to provide a copy of its unblocking application after the respondents stated it was unavailable. The application must be considered and decided expeditiously on its merits in accordance with law. Records must be returned unless required, in which case copies must be supplied.
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