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...
Power of Central Government u/s 85 & 86 - Black Money Act, 2015 - ultravirus of notifications issued making them effective prior to 01.04.2016 - A fortiori the Central Government further could not have, prior to the said Act coming into force i.e. 01.04.2016, altered the date by exercising the powers available to it u/ss 85 and 86 by advancing it to 01.07.2015 - a good prima facie case for grant of interim relief
Power of Central Government u/s 85 & 86 - Black Money Act, 2015 - ultravirus of notifications issued making them effective prior to 01.04.2016 - A fortiori the Central Government further could not have, prior to the said Act coming into force i.e. 01.04.2016, altered the date by exercising the powers available to it u/ss 85 and 86 by advancing it to 01.07.2015 - a good prima facie case for grant of interim relief
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