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...
CENVAT credit - input services - The department has not adduced any evidence to the effect that such cost was incurred by employees or any other person. By merely stating that the appellant has not incurred the charges for the said services the department cannot deny the credit - AT
CENVAT credit - input services - The department has not adduced any evidence to the effect that such cost was incurred by employees or any other person. By merely stating that the appellant has not incurred the charges for the said services the department cannot deny the credit - AT
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