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...
Entitlement to exemption u/s 11 and 12 and section 10(23C)(iiiab) - engagement in manufacturing activity - profits from manufacturing activity has been applied in the proceedings for larger object of charitable nature of education and medical relief - exemption cannot be denied - AT
Entitlement to exemption u/s 11 and 12 and section 10(23C)(iiiab) - engagement in manufacturing activity - profits from manufacturing activity has been applied in the proceedings for larger object of charitable nature of education and medical relief - exemption cannot be denied - AT
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