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 11 - whether the assessee is to be treated as a “charitable institution”? - Running a Hospital / Medical institution - generating huge profit - The equipments require higher lay out of the capital, and therefore in order to remain in competition with the hospitals, and to provide best facility to the patients, and to provide medical help, the assessee has to upgrade its investigative tools. - Rates considered by the AO are not relevant rates for determining higher range of profit in the hands of the assessee. - AT
Exemption u/s 11 - whether the assessee is to be treated as a “charitable institution”? - Running a Hospital / Medical institution - generating huge profit - The equipments require higher lay out of the capital, and therefore in order to remain in competition with the hospitals, and to provide best facility to the patients, and to provide medical help, the assessee has to upgrade its investigative tools. - Rates considered by the AO are not relevant rates for determining higher range of profit in the hands of the assessee. - AT
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