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 amendment in the bills of entry - Refund of customs duty wrongly paid - The appellant imported Fitbit Wearable Devices and sought a refund after realizing incorrect classification. The Commissioner (Appeals) allowed the refund for three entries but rejected it for eight, citing non-reassessment and pending amendment applications. The Tribunal directed the Deputy Commissioner to expedite the decision on the pending amendment application.
Seeking amendment in the bills of entry - Refund of customs duty wrongly paid - The appellant imported Fitbit Wearable Devices and sought a refund after realizing incorrect classification. The Commissioner (Appeals) allowed the refund for three entries but rejected it for eight, citing non-reassessment and pending amendment applications. The Tribunal directed the Deputy Commissioner to expedite the decision on the pending amendment application.
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