Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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...
Disallowance of kist payment (lease rent) - prior period item - Kist payment for the previous period - It is not the case of the department that this method of accounting of kist payment on cash basis is not consistently followed by the assessee - claim of expenditure allowed - AT
Disallowance of kist payment (lease rent) - prior period item - Kist payment for the previous period - It is not the case of the department that this method of accounting of kist payment on cash basis is not consistently followed by the assessee - claim of expenditure allowed - AT
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