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...
Extended period of limitation - Valuation - Real Estate Agent services - inclusion of administrative charges/transfer charges recovered by it from its clients - Extended period in this case is not invocable and therefore penalty u/s 78 ibid is also not sustainable - The appellant is eligible for the cum tax benefit - AT
Extended period of limitation - Valuation - Real Estate Agent services - inclusion of administrative charges/transfer charges recovered by it from its clients - Extended period in this case is not invocable and therefore penalty u/s 78 ibid is also not sustainable - The appellant is eligible for the cum tax benefit - AT
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