Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Where a taxpayer precasts concrete offsite and brings personnel and machinery to a construction site, the site exhibits sufficient permanence and use of human and technical resources to constitute a fixed establishment; consequence: registration is required in the state of the construction site. Transportation and use of precast materials at that site by the same registered person, even without separate consideration or a distinct contracting party, falls within the scope of supply (Schedule I and Section 7) because the supplier is treated as a distinct person; consequence: such movements amount to supply. Procedural queries outside Section 97(2) are rejected as inadmissible.
Where a taxpayer precasts concrete offsite and brings personnel and machinery to a construction site, the site exhibits sufficient permanence and use of human and technical resources to constitute a fixed establishment; consequence: registration is required in the state of the construction site. Transportation and use of precast materials at that site by the same registered person, even without separate consideration or a distinct contracting party, falls within the scope of supply (Schedule I and Section 7) because the supplier is treated as a distinct person; consequence: such movements amount to supply. Procedural queries outside Section 97(2) are rejected as inadmissible.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
