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...
Deduction u/s 80IC - prohibited category of business - principle of res-judicata - on the principle of consistency, learned CIT(A) was justified in directing the Assessing Officer to allow deduction - AT
Deduction u/s 80IC - prohibited category of business - principle of res-judicata - on the principle of consistency, learned CIT(A) was justified in directing the Assessing Officer to allow deduction - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
