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...
The assessee as per the development agreement got some flats from the developer and rented (let out) them to earn the rental income and the same rental income is being offered by the assessee for taxation. Since the assessee offered the rental income for taxation, therefore, the AO cannot bring the said land into the ambit of taxation by applying the provision of section 45(2) - AT
The assessee as per the development agreement got some flats from the developer and rented (let out) them to earn the rental income and the same rental income is being offered by the assessee for taxation. Since the assessee offered the rental income for taxation, therefore, the AO cannot bring the said land into the ambit of taxation by applying the provision of section 45(2) - AT
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