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...
Conversion of stock in trade into capital asset - period for which the shares were held as stock in trade by the assessee is to be excluded from the total period for which the shares were held by the assessee - AT
Conversion of stock in trade into capital asset - period for which the shares were held as stock in trade by the assessee is to be excluded from the total period for which the shares were held by the assessee - AT
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