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.68 - share premium - nothing in law prohibits issue of shares at high premium once the assessee had duly complied with statutory requirements as to shares allotment - taxability u/s 56(2)(viib) is w.e.f from 01/04/2013 only
Addition u/s.68 - share premium - nothing in law prohibits issue of shares at high premium once the assessee had duly complied with statutory requirements as to shares allotment - taxability u/s 56(2)(viib) is w.e.f from 01/04/2013 only
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