Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Rice bran oil and de-oiled rice bran produced through technical extraction and refining are manufactured commodities, not processed agricultural produce. The Schedule cannot expand the statutory definition of agricultural produce; executive inclusion of those products, consequential market-fee demands, and associated orders were invalid, with refund of paid fees directed. Market-fee amendments did not directly or immediately restrict movement of goods under Article 301 and did not require prior Presidential sanction. The special deemed-sale definition validly prevents fee evasion and is compatible with the Sale of Goods Act. Availability of market-wide regulatory services, rather than actual individual use, supports a fee levy on covered produce. Industrial and agricultural-market regulation operate in distinct fields, so no repugnancy arises.
Rice bran oil and de-oiled rice bran produced through technical extraction and refining are manufactured commodities, not processed agricultural produce. The Schedule cannot expand the statutory definition of agricultural produce; executive inclusion of those products, consequential market-fee demands, and associated orders were invalid, with refund of paid fees directed. Market-fee amendments did not directly or immediately restrict movement of goods under Article 301 and did not require prior Presidential sanction. The special deemed-sale definition validly prevents fee evasion and is compatible with the Sale of Goods Act. Availability of market-wide regulatory services, rather than actual individual use, supports a fee levy on covered produce. Industrial and agricultural-market regulation operate in distinct fields, so no repugnancy arises.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
