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 salary and interest paid to the partners - it is not a case where the assessment is made by the AO u/s.144 of the Act. It is a case where assessment u/s.143 is made in a manner laid down u/s.144 - AO directed to determine the income of the assessee after allowing deduction for payment of salary and interest to partners from the estimated income of the assessee - AT
Disallowance of salary and interest paid to the partners - it is not a case where the assessment is made by the AO u/s.144 of the Act. It is a case where assessment u/s.143 is made in a manner laid down u/s.144 - AO directed to determine the income of the assessee after allowing deduction for payment of salary and interest to partners from the estimated income of the assessee - AT
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