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...
Exemption u/s.54B and 54F - new piece of land was purchased by the assessee in the names of his two sons - Once the assessee was not the owner of the property, there could obviously have been no question of allowing exemption u/ss.54B or 54F- AT
Exemption u/s.54B and 54F - new piece of land was purchased by the assessee in the names of his two sons - Once the assessee was not the owner of the property, there could obviously have been no question of allowing exemption u/ss.54B or 54F- AT
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