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...
Territorial Jurisdiction under GST - shifting of the Chief Commissioner’s Office from Shillong to Guwahati does not suffer from arbitrariness - it is a settled law that a policy decision will not be interfered in a routine manner unless the policy is contrary to the provisions of statutory rules or in violation of provisions of the Constitution. Unless the same is established, the said policy decision must be left to the Government to decide as to which policy should be adopted.
Territorial Jurisdiction under GST - shifting of the Chief Commissioner’s Office from Shillong to Guwahati does not suffer from arbitrariness - it is a settled law that a policy decision will not be interfered in a routine manner unless the policy is contrary to the provisions of statutory rules or in violation of provisions of the Constitution. Unless the same is established, the said policy decision must be left to the Government to decide as to which policy should be adopted.
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