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...
Assessment u/s 144 - estimation of income - Method of accounting - Non rejection of books of account - disallowance of expenses, addition of inflated purchases and protective addition of cash found and seized - The court dismissed the appeals of the Revenue, upholding the view taken by the ITAT. It concluded that the additions made by the AO without rejecting the books of account were not justified. This
Assessment u/s 144 - estimation of income - Method of accounting - Non rejection of books of account - disallowance of expenses, addition of inflated purchases and protective addition of cash found and seized - The court dismissed the appeals of the Revenue, upholding the view taken by the ITAT. It concluded that the additions made by the AO without rejecting the books of account were not justified. This
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