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 consideration from transfer of property of the Company - whether taxable in the hands of the appellant? - Officers of the Revenue should not try to later advantage of the ignorance of the Assessee. - AT
Sale consideration from transfer of property of the Company - whether taxable in the hands of the appellant? - Officers of the Revenue should not try to later advantage of the ignorance of the Assessee. - AT
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