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...
Non-deduction of TDS u/s 195 - expenses incurred by the assessee to International Project Services Oy. (IPS) - Since the relevant information for ascertaining the duration of stay of such residents of Finland in India is not available on record, matter remanded back - AT
Non-deduction of TDS u/s 195 - expenses incurred by the assessee to International Project Services Oy. (IPS) - Since the relevant information for ascertaining the duration of stay of such residents of Finland in India is not available on record, matter remanded back - AT
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