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...
Contribution made to Tata Steel Rural Development Society - since the major beneficiaries of the expenditure were the company’s employees, it was an item of labour welfare expenditure - AT
Contribution made to Tata Steel Rural Development Society - since the major beneficiaries of the expenditure were the company’s employees, it was an item of labour welfare expenditure - AT
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