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...
Petitioner's liability for unpaid tax and wrongly availed input tax credit was upheld because notices and hearings were served through its chartered accountant who acted as its agent; acts of the agent bound the principal, and petitioner's failure to respond justified demand orders. The availability of statutory appeal remedies was emphasised and the Court held rectification cannot be claimed as an error apparent on the face of the record; the remedy for the agent's alleged misappropriation is a separate civil/criminal recourse. Writ petition dismissed for lack of merit.
Petitioner's liability for unpaid tax and wrongly availed input tax credit was upheld because notices and hearings were served through its chartered accountant who acted as its agent; acts of the agent bound the principal, and petitioner's failure to respond justified demand orders. The availability of statutory appeal remedies was emphasised and the Court held rectification cannot be claimed as an error apparent on the face of the record; the remedy for the agent's alleged misappropriation is a separate civil/criminal recourse. Writ petition dismissed for lack of merit.
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