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 determined the legality of service under Section 153 of the Customs Act, 1962, finding that registered post was the sole valid communication method prior to 2018. Speed post service was improper. The court quashed orders by the Additional Commissioner and Commissioner (Appeals), holding the appeal was timely filed on 07.11.2017. A writ of certiorari was issued, directing the authority to adjudicate the appeal on merits. The writ petition was allowed, with interim orders discharged and interlocutory applications disposed of accordingly.
HC determined the legality of service under Section 153 of the Customs Act, 1962, finding that registered post was the sole valid communication method prior to 2018. Speed post service was improper. The court quashed orders by the Additional Commissioner and Commissioner (Appeals), holding the appeal was timely filed on 07.11.2017. A writ of certiorari was issued, directing the authority to adjudicate the appeal on merits. The writ petition was allowed, with interim orders discharged and interlocutory applications disposed of accordingly.
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