Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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Pharmaceutical sales-promotion expenditure is disallowable only where it directly provides prohibited benefits, such as travel or hotel facilities, to medical practitioners; patient education, professional events and other non-prohibited promotional costs remain deductible. A retracted search statement without independent corroboration cannot support an over-invoicing addition. Manufacturing scrap and empty-container sales qualify for profit-linked deductions, while the industrial excise-refund incentive described is a capital receipt excluded from taxable income and book profit. Transfer-pricing analysis requires reliable functional, temporal and economic comparability; unsupported adjustments for domestic transactions, export pricing, guarantees and genuine intra-group services were rejected. The note also addresses exempt-income expenditure, foreign tax credit attribution, and independent examination of approved in-house research expenditure.
Pharmaceutical sales-promotion expenditure is disallowable only where it directly provides prohibited benefits, such as travel or hotel facilities, to medical practitioners; patient education, professional events and other non-prohibited promotional costs remain deductible. A retracted search statement without independent corroboration cannot support an over-invoicing addition. Manufacturing scrap and empty-container sales qualify for profit-linked deductions, while the industrial excise-refund incentive described is a capital receipt excluded from taxable income and book profit. Transfer-pricing analysis requires reliable functional, temporal and economic comparability; unsupported adjustments for domestic transactions, export pricing, guarantees and genuine intra-group services were rejected. The note also addresses exempt-income expenditure, foreign tax credit attribution, and independent examination of approved in-house research expenditure.
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