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 staff benevolent fund - h such fund was not recognised nor approved in terms of Section 2(5) and (6) of the Income Tax Act - Section 40A(9) is not applicable - deduction allowed - HC
Contribution made to staff benevolent fund - h such fund was not recognised nor approved in terms of Section 2(5) and (6) of the Income Tax Act - Section 40A(9) is not applicable - deduction allowed - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
