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...
Condonation of delay - delay of 17 days filling appeal before ITAT - The Tribunal observed that the delay in filing the appeal was 17 days beyond the prescribed period. The reasons provided for the delay, including the ill health of the Karta, were considered insufficient as the medical reports submitted were not indicative of any serious ailment. - Tribunal deemed the explanations insufficient and dismissed the appeal on grounds of limitation.
Condonation of delay - delay of 17 days filling appeal before ITAT - The Tribunal observed that the delay in filing the appeal was 17 days beyond the prescribed period. The reasons provided for the delay, including the ill health of the Karta, were considered insufficient as the medical reports submitted were not indicative of any serious ailment. - Tribunal deemed the explanations insufficient and dismissed the appeal on grounds of limitation.
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