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...
Amendment of section 80GG. - deductions in respect of rents paid. - It is proposed to increase the maximum amount of deduction allowable under the said section to five thousand rupees per month i.e. amount incresed from 24 thousand to 60 thousand per-annum.
Amendment of section 80GG. - deductions in respect of rents paid. - It is proposed to increase the maximum amount of deduction allowable under the said section to five thousand rupees per month i.e. amount incresed from 24 thousand to 60 thousand per-annum.
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