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...
Treatment of agricultural income as 'Income from other sources' - assessee's contentions that the lands were being cultivated by cultivators and assessee gets only net income requires examination. - AT
Treatment of agricultural income as 'Income from other sources' - assessee's contentions that the lands were being cultivated by cultivators and assessee gets only net income requires examination. - AT
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