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...
Classification of supply - Rate of Tax - to be treated as original works or not - y. The principal supply would be the goods i.e. the AFC system as a whole. Thus, the services of commissioning and installation cannot be said to be a principal or main supply under the contract - the supply of the AFC system would not qualify as ‘original works’. - Taxable @12%
Classification of supply - Rate of Tax - to be treated as original works or not - y. The principal supply would be the goods i.e. the AFC system as a whole. Thus, the services of commissioning and installation cannot be said to be a principal or main supply under the contract - the supply of the AFC system would not qualify as ‘original works’. - Taxable @12%
Note: It is a system-generated summary and is for quick reference only.
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