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...
Vital Wheat Gluten imported under a transferable DFIA authorisation permitting wheat flour is treated as wheat flour where the description, quantity and value conditions are satisfied. Exact correspondence of the ITC (HS) code is not required, and commercial or duty-rate differences do not alter eligibility. Customs seizure requires a reason to believe based on relevant and legally sustainable material; reliance on a public notice suspended before import and contrary to binding DFIA classification principles cannot support seizure. The seizure memo was quashed, with release and discharge of the bank guarantee and indemnity bond.
Vital Wheat Gluten imported under a transferable DFIA authorisation permitting wheat flour is treated as wheat flour where the description, quantity and value conditions are satisfied. Exact correspondence of the ITC (HS) code is not required, and commercial or duty-rate differences do not alter eligibility. Customs seizure requires a reason to believe based on relevant and legally sustainable material; reliance on a public notice suspended before import and contrary to binding DFIA classification principles cannot support seizure. The seizure memo was quashed, with release and discharge of the bank guarantee and indemnity bond.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
