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...
Disclosure of sale proceeds deposited in bank account – There is no rule that the amount credited to the Bank A/c. must be taken as income from other sources - AT
Disclosure of sale proceeds deposited in bank account – There is no rule that the amount credited to the Bank A/c. must be taken as income from other sources - AT
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