Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
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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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