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...
Duty Free Entitlement Scheme - re-validation of the licence as well as bond waiver - This court is of the opinion that when there is specific instruction by way of executive order, to satisfy the requirement pertaining to reduction of quantity of vitamin mixes, the same cannot be slightly brushed by the learned Judge by observing that there is no requirement to furnish individual consumption details of vitamin mixes, as per the import export policy for 1992-97. - HC
Duty Free Entitlement Scheme - re-validation of the licence as well as bond waiver - This court is of the opinion that when there is specific instruction by way of executive order, to satisfy the requirement pertaining to reduction of quantity of vitamin mixes, the same cannot be slightly brushed by the learned Judge by observing that there is no requirement to furnish individual consumption details of vitamin mixes, as per the import export policy for 1992-97. - HC
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