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...
Expenditure incurred on wire mesh fitted on the buses plied by assessee for the school children - it is not in the capital field but is of revenue in nature and there is no enduring benefit to the assessee - AT
Expenditure incurred on wire mesh fitted on the buses plied by assessee for the school children - it is not in the capital field but is of revenue in nature and there is no enduring benefit to the assessee - AT
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