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...
Taxability of government grants – following Accounting Standard (AS)-22 one forth was offered for tax - Revenue has not been able to point out and state, how and why the reasoning can be faulted as the assessee had followed AS-12 - HC
Taxability of government grants – following Accounting Standard (AS)-22 one forth was offered for tax - Revenue has not been able to point out and state, how and why the reasoning can be faulted as the assessee had followed AS-12 - HC
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