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...
Whether re-packing of the goods after marking the supply order No., No. of objects inside the packet and other necessary details for due identification at the consignee’s end would be tantamount to manufacture as per the definition of manufacture given in Section 2(f)(iii) of Central Excise Act, 1944 - Held Yes - AT
Whether re-packing of the goods after marking the supply order No., No. of objects inside the packet and other necessary details for due identification at the consignee’s end would be tantamount to manufacture as per the definition of manufacture given in Section 2(f)(iii) of Central Excise Act, 1944 - Held Yes - AT
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