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...
Assessee offered capital gain from Sale of land and not from building - joint property - assessee submitted that he is the owner of the land and not of the building. The entire investment in the construction of the building was made only by other person - matter to be examined afresh - AT
Assessee offered capital gain from Sale of land and not from building - joint property - assessee submitted that he is the owner of the land and not of the building. The entire investment in the construction of the building was made only by other person - matter to be examined afresh - AT
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