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...
Setting off of loss of 10A unit, against interest income assessed under the head ‘income from other sources’ - undisputed position that the Circular dated 16.7.2013 issued by the CBDT is beneficial to the assessee - effect of the said Circular is required to be given - AT
Setting off of loss of 10A unit, against interest income assessed under the head ‘income from other sources’ - undisputed position that the Circular dated 16.7.2013 issued by the CBDT is beneficial to the assessee - effect of the said Circular is required to be given - AT
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