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...
Inadvertence claim untenable, delay in rectifying alleged error reflects absence of inadvertence. Petitioner withdrew higher value complaint, pursued lower value complaint, then approached mediation without realizing inadvertence. Petitioner revived execution petition for arbitral award recovery instead of complaint cases, indicating deliberate choice. Application u/s 362 CrPC for recall filed belatedly after six months, dismissed by magistrate. Conduct inconsistent with inadvertence claim. Petition dismissed for lack of merit.
Inadvertence claim untenable, delay in rectifying alleged error reflects absence of inadvertence. Petitioner withdrew higher value complaint, pursued lower value complaint, then approached mediation without realizing inadvertence. Petitioner revived execution petition for arbitral award recovery instead of complaint cases, indicating deliberate choice. Application u/s 362 CrPC for recall filed belatedly after six months, dismissed by magistrate. Conduct inconsistent with inadvertence claim. Petition dismissed for lack of merit.
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