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...
Income from other sources - revised return of income filed to reduce the agricultural income - though the assessee claimed lesser amount of the same subsequently, additions considering as income from other sources is justified - AT
Income from other sources - revised return of income filed to reduce the agricultural income - though the assessee claimed lesser amount of the same subsequently, additions considering as income from other sources is justified - AT
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