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...
Denial of Refund claim - Since the appeal of the appellant is pending and during the pendency of the said appeal, the Department cannot withhold the amount recovered from the appellant without serving the copy of the Order-in-Appeal. The retention of the money recovered from his bank account is without authority of law and is hit by Article 265 of the Constitution of India read with Section 35F of the Central Excise Act 1944. - AT
Denial of Refund claim - Since the appeal of the appellant is pending and during the pendency of the said appeal, the Department cannot withhold the amount recovered from the appellant without serving the copy of the Order-in-Appeal. The retention of the money recovered from his bank account is without authority of law and is hit by Article 265 of the Constitution of India read with Section 35F of the Central Excise Act 1944. - AT
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