Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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...
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Medical relief by a registered charitable hospital remains within the charitable-purpose limb even where treatment charges are received through insurers or third-party administrators; such receipts are a payment mechanism and do not show service to a restricted class. The proviso for advancement of general public utility is therefore inapplicable, supporting exemption under section 11 rather than taxation of surplus as business income. Audited books alone do not establish expenditure claims where supporting bills and vouchers are unavailable, although reasonable opportunity to submit evidence may justify fresh adjudication. Tax deduction at source disallowances require verification of ledgers, bank records, returns and challans where compliance evidence has not been examined.
Medical relief by a registered charitable hospital remains within the charitable-purpose limb even where treatment charges are received through insurers or third-party administrators; such receipts are a payment mechanism and do not show service to a restricted class. The proviso for advancement of general public utility is therefore inapplicable, supporting exemption under section 11 rather than taxation of surplus as business income. Audited books alone do not establish expenditure claims where supporting bills and vouchers are unavailable, although reasonable opportunity to submit evidence may justify fresh adjudication. Tax deduction at source disallowances require verification of ledgers, bank records, returns and challans where compliance evidence has not been examined.
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