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...
Levy of CGST/SGST Act - merger of entities - merger of his proprietorship firm as a going concern with a private limited company - the same stands excluded from the scope of supply of goods - un-utilized input tax credit can be transferred in case of merger.
Levy of CGST/SGST Act - merger of entities - merger of his proprietorship firm as a going concern with a private limited company - the same stands excluded from the scope of supply of goods - un-utilized input tax credit can be transferred in case of merger.
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