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...
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Enforceable rights in a specific residential flat can satisfy the requirement of purchase for beneficial exemption relief, so long as the investment is made within the prescribed period and the later conveyance only regularises an earlier arrangement. Capital gains arising from an asset gifted to a spouse can be clubbed in the transferor's hands because "income" in the clubbing provision includes capital gains; once clubbed, the corresponding exemption attached to the spouse's residential investment must also be allowed to avoid distorted computation. Transfer expenses actually incurred and proved by invoices and bank records were allowed in full under the computation provisions, and were not to be reduced merely by reference to ownership share.
Enforceable rights in a specific residential flat can satisfy the requirement of purchase for beneficial exemption relief, so long as the investment is made within the prescribed period and the later conveyance only regularises an earlier arrangement. Capital gains arising from an asset gifted to a spouse can be clubbed in the transferor's hands because "income" in the clubbing provision includes capital gains; once clubbed, the corresponding exemption attached to the spouse's residential investment must also be allowed to avoid distorted computation. Transfer expenses actually incurred and proved by invoices and bank records were allowed in full under the computation provisions, and were not to be reduced merely by reference to ownership share.
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