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...
Registration u/s 12AA - The registration could not have been refused on the ground that the trust has not yet commenced the charitable or religious activities - At this stage, the genuineness of the objects have to be tested and not the activities which have not commenced - AT
Registration u/s 12AA - The registration could not have been refused on the ground that the trust has not yet commenced the charitable or religious activities - At this stage, the genuineness of the objects have to be tested and not the activities which have not commenced - AT
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