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...
Works Contract Services - Composition rules - admittedly the composition rules are applicable on an option exercised by the assessee which was exercised only w.e.f. December 2010 onwards - in the absence of any option having been exercised for the period in question, the applicability of the composition rules cannot be upheld- remanded for redetermined the demand for the period falling within five years from the date of SCN
Works Contract Services - Composition rules - admittedly the composition rules are applicable on an option exercised by the assessee which was exercised only w.e.f. December 2010 onwards - in the absence of any option having been exercised for the period in question, the applicability of the composition rules cannot be upheld- remanded for redetermined the demand for the period falling within five years from the date of SCN
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