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...
Seeking cancellation of anticipatory bail granted to respondent/accused - It appears that there has not been violation of this condition also. Although nothing bars the department to carry out further investigation in this regard and to justify that actually no refund of Rs. 18 crores has been made by the respondent/accused but on perusal of the record produced by the respondent/accused, which has not been disputed by the department and also in view of the averments made by the parties, this court reaches to this conclusion that there is no violation of condition no. 6 also by the respondent/accused. - DSC
Seeking cancellation of anticipatory bail granted to respondent/accused - It appears that there has not been violation of this condition also. Although nothing bars the department to carry out further investigation in this regard and to justify that actually no refund of Rs. 18 crores has been made by the respondent/accused but on perusal of the record produced by the respondent/accused, which has not been disputed by the department and also in view of the averments made by the parties, this court reaches to this conclusion that there is no violation of condition no. 6 also by the respondent/accused. - DSC
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