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...
Sale of baggasses at lower rate than market rate to tis sister concern - No material to record finding that market price of baggasse was ₹ 18/- throughout the year - it cannot be said that the agreement was not genuine or that price was fixed to suppress the turn over of sale and the resultant profits - no addition - HC
Sale of baggasses at lower rate than market rate to tis sister concern - No material to record finding that market price of baggasse was ₹ 18/- throughout the year - it cannot be said that the agreement was not genuine or that price was fixed to suppress the turn over of sale and the resultant profits - no addition - HC
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