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...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Revision u/s 263 - period of limitation - to be computed from the date of original assessment order or re-assessment order - the period of limitation prescribed under section 263(2) of the Act would run from the original assessment order. - AT
Revision u/s 263 - period of limitation - to be computed from the date of original assessment order or re-assessment order - the period of limitation prescribed under section 263(2) of the Act would run from the original assessment order. - AT
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