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...
Taxability of interim amount received towards arbitration award - whether the interim amount received by the assessee is taxable on receipt basis for the year under consideration? - Held No - AT
Taxability of interim amount received towards arbitration award - whether the interim amount received by the assessee is taxable on receipt basis for the year under consideration? - Held No - AT
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