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...
Cash expenditure was disallowed under section 40A(3) because the assessee failed to substantiate the claimed Rule 6DD exception with supporting ledger accounts or confirmation from the payee. The Tribunal noted that the assessee had dealt with the payee and that most payments were made in cash, so the case did not fall within the statutory exception. The disallowance was therefore upheld for the lead year and applied to the remaining assessment years, with all four appeals dismissed.
Cash expenditure was disallowed under section 40A(3) because the assessee failed to substantiate the claimed Rule 6DD exception with supporting ledger accounts or confirmation from the payee. The Tribunal noted that the assessee had dealt with the payee and that most payments were made in cash, so the case did not fall within the statutory exception. The disallowance was therefore upheld for the lead year and applied to the remaining assessment years, with all four appeals dismissed.
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