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...
Exemption form GST - services rendered by the 2nd respondent in respect of wheat imported by the petitioner - the impugned order holding that services of loading, unloading, packing etc., rendered in relation to the wheat imported is not entitled to exemption on the premise that the imported wheat is not meant for primary market as such but it is intended to be converted into maida, atta, sooji etc., in the hands of the recipient i.e., the petitioner herein is unsustainable. - HC
Exemption form GST - services rendered by the 2nd respondent in respect of wheat imported by the petitioner - the impugned order holding that services of loading, unloading, packing etc., rendered in relation to the wheat imported is not entitled to exemption on the premise that the imported wheat is not meant for primary market as such but it is intended to be converted into maida, atta, sooji etc., in the hands of the recipient i.e., the petitioner herein is unsustainable. - HC
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