Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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...
Revision u/s 263 by CIT - the assessee has written off an amount as advance written off towards cost of land and there is nothing available on record to show that the AO had made any enquiries in this regard which is required to be done - Revision proceedings sustained - AT
Revision u/s 263 by CIT - the assessee has written off an amount as advance written off towards cost of land and there is nothing available on record to show that the AO had made any enquiries in this regard which is required to be done - Revision proceedings sustained - AT
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