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...
Disallowance of commission expense paid to its employee directors on the ground that company had not distributed dividend in spite of there being handsome profits - Penalty u/s 271(1)(c) deleted - AT
Disallowance of commission expense paid to its employee directors on the ground that company had not distributed dividend in spite of there being handsome profits - Penalty u/s 271(1)(c) deleted - AT
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