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...
HC adjudicates tax dispute, granting petitioner 30 days to submit comprehensive documentary evidence supporting reply to show cause notice. The court mandates adjudicating authority to thoroughly review petitioner's original reply and hearing submissions, requiring issuance of a substantive order after considering fresh documentary evidence. The procedural challenge concerning time limits under Section 73 of CGST Act is resolved by providing additional opportunity for evidentiary submission, thereby ensuring due process and fair administrative adjudication.
HC adjudicates tax dispute, granting petitioner 30 days to submit comprehensive documentary evidence supporting reply to show cause notice. The court mandates adjudicating authority to thoroughly review petitioner's original reply and hearing submissions, requiring issuance of a substantive order after considering fresh documentary evidence. The procedural challenge concerning time limits under Section 73 of CGST Act is resolved by providing additional opportunity for evidentiary submission, thereby ensuring due process and fair administrative adjudication.
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