Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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...
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Denial of refund claim - unjust enrichment - once service tax liability is worked back and discharged, it would be that amount of tax is being recovered by the appellant and principles of unjust enrichment gets attracted - AT
Denial of refund claim - unjust enrichment - once service tax liability is worked back and discharged, it would be that amount of tax is being recovered by the appellant and principles of unjust enrichment gets attracted - AT
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