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...
Export of services - sale promotion and back office accounting services - the benefits of the services provided by the appellant has accrued to the foreign principals - consideration was received in convertible foreign currency - benefit of export allowed - AT
Export of services - sale promotion and back office accounting services - the benefits of the services provided by the appellant has accrued to the foreign principals - consideration was received in convertible foreign currency - benefit of export allowed - AT
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