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...
Addition u/s 14A - expenses towards exempted income - Disallowance had to be made only on an estimated basis with regard to the expenditure incurred for the purpose of earning tax free income. - AO directed to disallow 1% of exempt income - AT
Addition u/s 14A - expenses towards exempted income - Disallowance had to be made only on an estimated basis with regard to the expenditure incurred for the purpose of earning tax free income. - AO directed to disallow 1% of exempt income - AT
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