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...
The HC affirmed disciplinary liability for the Appellant arising from an employee's collusion with a third-party exporter, misuse of a third-party IEC, submission of misdeclared export consignments and forged/bogus invoices, holding that the employer failed in its duty of supervision and due diligence. Applying the principle of proportionality, the court curtailed permanent revocation and imposed a revocation period of four years, terminating on 21 December 2025. The appeal is disposed. The Customs authority is directed, upon consideration of the Appellant's due diligence submissions, to decide on any renewal of the CHA licence in accordance with law and regulatory requirements.
The HC affirmed disciplinary liability for the Appellant arising from an employee's collusion with a third-party exporter, misuse of a third-party IEC, submission of misdeclared export consignments and forged/bogus invoices, holding that the employer failed in its duty of supervision and due diligence. Applying the principle of proportionality, the court curtailed permanent revocation and imposed a revocation period of four years, terminating on 21 December 2025. The appeal is disposed. The Customs authority is directed, upon consideration of the Appellant's due diligence submissions, to decide on any renewal of the CHA licence in accordance with law and regulatory requirements.
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