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...
TDS on renting of pipelines for for transportation of GAS – provision of section 194C are applicable, and not section 194I, and therefore, interest under section 201(1A) is not payable by the assessee - AT
TDS on renting of pipelines for for transportation of GAS – provision of section 194C are applicable, and not section 194I, and therefore, interest under section 201(1A) is not payable by the assessee - AT
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