Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Disallowance of Cath Lab Expenses - During the month of May some specific procedures were also carried out, for which doctors were called for from Mumbai. Professional Fees paid to these doctors were also recovered from the patients and credited to Cath Lab Income A/C. Since the amount paid to doctors was separately considered under the head Professional fees paid, it resulted into enhancement of ratio between Cath lab Income and Cath Lab Expense. No merit in the disallowance so made by the A.O. - AT
Disallowance of Cath Lab Expenses - During the month of May some specific procedures were also carried out, for which doctors were called for from Mumbai. Professional Fees paid to these doctors were also recovered from the patients and credited to Cath Lab Income A/C. Since the amount paid to doctors was separately considered under the head Professional fees paid, it resulted into enhancement of ratio between Cath lab Income and Cath Lab Expense. No merit in the disallowance so made by the A.O. - AT
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