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...
Denial of Cenvat credit on paint as input or not as per rule 2(k) - Paint applied on plant and machinery – The paint is specifically covered by definition of ‘input’ under Rule 2 (k) and there is no condition that its use must be directly by the manufacturer, the cenvat credit on this ground cannot be denied. - AT
Denial of Cenvat credit on paint as input or not as per rule 2(k) - Paint applied on plant and machinery – The paint is specifically covered by definition of ‘input’ under Rule 2 (k) and there is no condition that its use must be directly by the manufacturer, the cenvat credit on this ground cannot be denied. - AT
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