Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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...
Classification of imported goods - used motor boats describing the same as Excursion Boats - boat can be classified as yacht or not - boats or vessel are not registered with MMD, since they are more than 20-25 years old and are of less than 20 tonnage - there is no report given by MMD that the impugned boats are yachts. - The impugned order, has erred in concluding that the imported boats are yachts classifiable under CTH 8903, cannot be sustained - AT
Classification of imported goods - used motor boats describing the same as Excursion Boats - boat can be classified as yacht or not - boats or vessel are not registered with MMD, since they are more than 20-25 years old and are of less than 20 tonnage - there is no report given by MMD that the impugned boats are yachts. - The impugned order, has erred in concluding that the imported boats are yachts classifiable under CTH 8903, cannot be sustained - AT
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