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...
Refund - As the services in question, namely, clearing and forwarding agent service and custom house agent service are used at the port of export and after the goods have been manufactured, the provisions of Drawback Rule 12(1)(a)(ii) are clearly not applicable to these services. - AT
Refund - As the services in question, namely, clearing and forwarding agent service and custom house agent service are used at the port of export and after the goods have been manufactured, the provisions of Drawback Rule 12(1)(a)(ii) are clearly not applicable to these services. - AT
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