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...
Business compulsions and expediency in making the cash purchases - In the absence of any specific detail, the vague statements made in response to the show cause notice, cannot offset the entries made in the books of accounts. - HC
Business compulsions and expediency in making the cash purchases - In the absence of any specific detail, the vague statements made in response to the show cause notice, cannot offset the entries made in the books of accounts. - HC
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