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...
Representative/liaison office (LO) - Doctrine of Mutuality - Applicant works on the principle of mutuality and is not an enterprise set up for the purpose of doing business or earning profit - The question of any PE coming into existence does not arise - AAR
Representative/liaison office (LO) - Doctrine of Mutuality - Applicant works on the principle of mutuality and is not an enterprise set up for the purpose of doing business or earning profit - The question of any PE coming into existence does not arise - AAR
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