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...
Effective date for set up of business – The business of the appellant had been setup as the assessee had acquired the necessary infrastructure and had also started making payment of salary and wages - HC
Effective date for set up of business – The business of the appellant had been setup as the assessee had acquired the necessary infrastructure and had also started making payment of salary and wages - HC
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