Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Classification of goods - rate of tax - sales of certain equipment treated as hospital equipment or hospital furniture instead of treating them as medical equipment - those equipments, devices and implants which partake in the process of diagnosis, treatment, cure and care of the patients either directly or indirectly, will alone come under Entry 111 of Schedule IV of the AP VAT Act, 2005. Whether a particular equipment, device or implant fulfils the aforesaid test is a question of fact to be determined on case-to-case basis. - HC
Classification of goods - rate of tax - sales of certain equipment treated as hospital equipment or hospital furniture instead of treating them as medical equipment - those equipments, devices and implants which partake in the process of diagnosis, treatment, cure and care of the patients either directly or indirectly, will alone come under Entry 111 of Schedule IV of the AP VAT Act, 2005. Whether a particular equipment, device or implant fulfils the aforesaid test is a question of fact to be determined on case-to-case basis. - HC
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