Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
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Composite supply of milling allocated wheat, fortifying the flour and packing it for Public Distribution System delivery has milling as its principal supply; fortification and packaging are ancillary. Total consideration includes cash and agreed non-cash consideration represented by retained gunny bags, bran and refractor, rather than their future disposal proceeds. Where goods used for fortification and packing remain within 25 per cent of total composite-supply value, the supply to the State Government qualifies for Serial No. 3A exemption because it relates to public distribution, a function under Article 243G. If the goods component exceeds that threshold, exemption is unavailable and the supply is taxable as food-related job work at 5 per cent.
Composite supply of milling allocated wheat, fortifying the flour and packing it for Public Distribution System delivery has milling as its principal supply; fortification and packaging are ancillary. Total consideration includes cash and agreed non-cash consideration represented by retained gunny bags, bran and refractor, rather than their future disposal proceeds. Where goods used for fortification and packing remain within 25 per cent of total composite-supply value, the supply to the State Government qualifies for Serial No. 3A exemption because it relates to public distribution, a function under Article 243G. If the goods component exceeds that threshold, exemption is unavailable and the supply is taxable as food-related job work at 5 per cent.
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