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...
Validity of the Notification Prohibiting Export of Non-Basmati White Rice - Purchase contracts executed by the petitioner prior to the Notification - The High court found the government's prohibition on the export of Non-Basmati White Rice to be a policy decision aimed at controlling domestic market prices. The petitioner's case did not meet any of the exceptions outlined in the notification allowing certain exports. Thus, the petition was dismissed.
Validity of the Notification Prohibiting Export of Non-Basmati White Rice - Purchase contracts executed by the petitioner prior to the Notification - The High court found the government's prohibition on the export of Non-Basmati White Rice to be a policy decision aimed at controlling domestic market prices. The petitioner's case did not meet any of the exceptions outlined in the notification allowing certain exports. Thus, the petition was dismissed.
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