Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Sale or service - Taking of X-rays of the patient - There is no sale discernible nor can the transfer of such X-ray films in the course of para-medical services offered be separated from the composite service offered in an hospital - tax cannot be levied.
Sale or service - Taking of X-rays of the patient - There is no sale discernible nor can the transfer of such X-ray films in the course of para-medical services offered be separated from the composite service offered in an hospital - tax cannot be levied.
Note: It is a system-generated summary and is for quick reference only.