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 relocation expenses - The shifting of office is not regular phenomena of the business activity of the assessee and these one time expenses are towards creating a new office - the expenditure are of enduring nature - not to be allowed as revenue expenditure - AT
Disallowance of relocation expenses - The shifting of office is not regular phenomena of the business activity of the assessee and these one time expenses are towards creating a new office - the expenditure are of enduring nature - not to be allowed as revenue expenditure - AT
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