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...
Period of limitation for passing the block assessment order - limitation period is to be counted from the last date of search when the search operation completed - SC
Period of limitation for passing the block assessment order - limitation period is to be counted from the last date of search when the search operation completed - SC
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