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...
Taxability of collection of development fee from the passengers – operational, management and development of airport - it cannot be said that the amount so collected is by way of service charge. - not taxable - AT
Taxability of collection of development fee from the passengers – operational, management and development of airport - it cannot be said that the amount so collected is by way of service charge. - not taxable - AT
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