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...
TDS u/s 194A - interest payment made under the award of the Tribunal in motor vehicle accident case - action of the Petitioner deducting tax at source on the interest awarded by the Tribunal, was wholly unjustified and illegal - HC
TDS u/s 194A - interest payment made under the award of the Tribunal in motor vehicle accident case - action of the Petitioner deducting tax at source on the interest awarded by the Tribunal, was wholly unjustified and illegal - HC
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