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...
Rejection of a rectification application under the GST enactment was affirmed as not satisfactory to rectify the order; the HC granted liberty to the petitioner to approach the Appellate Authority provided the petitioner deposits 50% of the disputed tax in cash from its electronic cash register within thirty days, and on such compliance the Appellate Authority must decide the appeal on merits without reference to limitation. Upon compliance the petitioners bank attachment shall be vacated and all recovery proceedings kept in abeyance. The petition is disposed of subject to these conditions.
Rejection of a rectification application under the GST enactment was affirmed as not satisfactory to rectify the order; the HC granted liberty to the petitioner to approach the Appellate Authority provided the petitioner deposits 50% of the disputed tax in cash from its electronic cash register within thirty days, and on such compliance the Appellate Authority must decide the appeal on merits without reference to limitation. Upon compliance the petitioners bank attachment shall be vacated and all recovery proceedings kept in abeyance. The petition is disposed of subject to these conditions.
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