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...
New Provisions on Electronic Gold Receipt (EGR) :- 1. For the purpose of capital gain conversion of gold to EGR and vice versa is excluded from purview of 'Transfer" 2. Cost of acquisition of EGR shall be the cost of gold in hands of the assessee for the prupose of 'Capital Gain'. 3. Period of holding for EGR would include date on which gold first acquired and vice versa
New Provisions on Electronic Gold Receipt (EGR) :- 1. For the purpose of capital gain conversion of gold to EGR and vice versa is excluded from purview of 'Transfer" 2. Cost of acquisition of EGR shall be the cost of gold in hands of the assessee for the prupose of 'Capital Gain'. 3. Period of holding for EGR would include date on which gold first acquired and vice versa
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