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...
Reopening of assessment u/s 147 r.w.s. 148 - the assessee himself could request for the reasons after the expiry of the said period of six year and the reasons were furnished within a period of less than 4 months. This cannot be treated as unreasonable time - AT
Reopening of assessment u/s 147 r.w.s. 148 - the assessee himself could request for the reasons after the expiry of the said period of six year and the reasons were furnished within a period of less than 4 months. This cannot be treated as unreasonable time - AT
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