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...
Whether there is notional income on advances given to closely associated group - There is no statutory obligation on the assesse that the assessee must charge interest on the advance amounts - HC
Whether there is notional income on advances given to closely associated group - There is no statutory obligation on the assesse that the assessee must charge interest on the advance amounts - HC
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