Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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...
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Taxability of interest income earned prior to commencement of business - because the shareholder of the company was in a position to pass resolution or issue any letter, it cannot change the character of the source of the income - interest earned from the Bank deposits is to be assessed as income from other sources and it cannot be set off against the capital expenditure
Taxability of interest income earned prior to commencement of business - because the shareholder of the company was in a position to pass resolution or issue any letter, it cannot change the character of the source of the income - interest earned from the Bank deposits is to be assessed as income from other sources and it cannot be set off against the capital expenditure
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