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...
Inasmuch as the petitioner did not comply with this requirement of filing revised returns in respect of the tax amount not paid u/s under Section 6(2), no fault found with orders passed by the 1st respondent, cancelling the permission granted to the petitioner for payment of tax under compounded rate. - HC
Inasmuch as the petitioner did not comply with this requirement of filing revised returns in respect of the tax amount not paid u/s under Section 6(2), no fault found with orders passed by the 1st respondent, cancelling the permission granted to the petitioner for payment of tax under compounded rate. - HC
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