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...
Interest under Section 27A of the Customs Act, 1962 - refunds were made allegedly after delay of more than 90 days of receipt of applications for refund - memo of deficiencies were issued and after compliance of such memo of deficiencies refund has been made within the time prescribed under the statute - Authorities directed to consider the dispute raised by the petitioner - HC
Interest under Section 27A of the Customs Act, 1962 - refunds were made allegedly after delay of more than 90 days of receipt of applications for refund - memo of deficiencies were issued and after compliance of such memo of deficiencies refund has been made within the time prescribed under the statute - Authorities directed to consider the dispute raised by the petitioner - HC
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