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...
LTCG - assessee is entitled for claim of benefit u/s 54 of expenditure incurred by the assessee to make the said new residential house purchased by the assessee ‘habitable’ fit for living for residential purposes by the assessee - AT
LTCG - assessee is entitled for claim of benefit u/s 54 of expenditure incurred by the assessee to make the said new residential house purchased by the assessee ‘habitable’ fit for living for residential purposes by the assessee - AT
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