Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Deduction u/s 80IB(8A) - nature of sample storage incomes - assessee conducts its clinical study and stores the relevant samples at its client’s behest till the license approval is obtained. The same can’t be held to be an activity not forming intrinsic part of its clinical studies conducted - Deduction allowed - AT
Deduction u/s 80IB(8A) - nature of sample storage incomes - assessee conducts its clinical study and stores the relevant samples at its client’s behest till the license approval is obtained. The same can’t be held to be an activity not forming intrinsic part of its clinical studies conducted - Deduction allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
