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...
TDS on interest - interest incomes are not liable to be taxed in view of the Registration u/s 12AA - When the interest income is not liable for taxation, there is no obligation on the part of the assessee bank to make deduction of tax at source. - AT
TDS on interest - interest incomes are not liable to be taxed in view of the Registration u/s 12AA - When the interest income is not liable for taxation, there is no obligation on the part of the assessee bank to make deduction of tax at source. - AT
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