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...
Reassessment u/s 147 - proceedings after expiry of 6 years - direction by court or mere observation - AO applied the provisions of section 150, when the findings of the coordinate bench are not direction but observation - proceedings initiated u/s 147 beyond 6 years are void ab-initio as per the time limit prescribed u/s 149 - assessment order quashed
Reassessment u/s 147 - proceedings after expiry of 6 years - direction by court or mere observation - AO applied the provisions of section 150, when the findings of the coordinate bench are not direction but observation - proceedings initiated u/s 147 beyond 6 years are void ab-initio as per the time limit prescribed u/s 149 - assessment order quashed
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