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...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Refund claim of SAD - Principles of Unjust Enrichment - Scope of CA certificate - Refund already sanctioned by the lower authorities - Merely stating that ‘the review order was issued on grounds that the certificate is not emphatic to the effect that unjust enrichment is not applicable and the incidence of duty was not passed on to the ultimate customer’, will not suffice, a more focused approach is required. - Revenue appeal rejected - AT
Refund claim of SAD - Principles of Unjust Enrichment - Scope of CA certificate - Refund already sanctioned by the lower authorities - Merely stating that ‘the review order was issued on grounds that the certificate is not emphatic to the effect that unjust enrichment is not applicable and the incidence of duty was not passed on to the ultimate customer’, will not suffice, a more focused approach is required. - Revenue appeal rejected - AT
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