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...
Maintainability of an appeal depended on the power the tribunal purported to exercise, so a challenge to an order moved and dealt with under Section 17 was examinable under Section 37(2)(b), though the order was not a routine joinder order. On merits, the tribunal correctly preserved the parties' positions by allowing the same person already connected to the arbitration to participate also as trustee, pending the unresolved issue whether he had ceased to be a partner. The Court distinguished legal ownership from beneficial enjoyment, noted that a trust is not a separate legal entity, and found no perversity or error of law. The petition was rejected.
Maintainability of an appeal depended on the power the tribunal purported to exercise, so a challenge to an order moved and dealt with under Section 17 was examinable under Section 37(2)(b), though the order was not a routine joinder order. On merits, the tribunal correctly preserved the parties' positions by allowing the same person already connected to the arbitration to participate also as trustee, pending the unresolved issue whether he had ceased to be a partner. The Court distinguished legal ownership from beneficial enjoyment, noted that a trust is not a separate legal entity, and found no perversity or error of law. The petition was rejected.
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