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...
Mis-declaration of goods – in view of the position in law that was prevailing at that time, it was a bona fide declaration and cannot be treated as misdeclaration. - Extended period of limitation could not have been availed by the Department - SC
Mis-declaration of goods – in view of the position in law that was prevailing at that time, it was a bona fide declaration and cannot be treated as misdeclaration. - Extended period of limitation could not have been availed by the Department - SC
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