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...
Clandestine manufacture - tobacco snuff - It is found that to manufacture snuff of huge quantity, other raw material/packing material also required but no such evidence of procurement of other raw material/packing material on record. Without evidence on record from where quantity of other raw material/packing material has been procured by the appellant used in manufacture of snuff which has been cleared without payment of duty, the charge of clandestine removal of snuff against the appellant is not sustainable. - AT
Clandestine manufacture - tobacco snuff - It is found that to manufacture snuff of huge quantity, other raw material/packing material also required but no such evidence of procurement of other raw material/packing material on record. Without evidence on record from where quantity of other raw material/packing material has been procured by the appellant used in manufacture of snuff which has been cleared without payment of duty, the charge of clandestine removal of snuff against the appellant is not sustainable. - AT
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