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...
Eligibility for exemption U/s. 11 - the business of renting vastu etc. for a fee - charitable activity u/s 2(15) - FAA had not considered the later judgment which is considered one of the landmark judgments dealing with charitable activities since 1980 - matter remanded back - AT
Eligibility for exemption U/s. 11 - the business of renting vastu etc. for a fee - charitable activity u/s 2(15) - FAA had not considered the later judgment which is considered one of the landmark judgments dealing with charitable activities since 1980 - matter remanded back - AT
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