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...
Additions u/s 68 - deposit of cash out of cash withdrawn by appellant from the same bank account for purchase of immoveable property - Due regard and latitude to human conduct and behaviour has to be given and accepted - no additions - HC
Additions u/s 68 - deposit of cash out of cash withdrawn by appellant from the same bank account for purchase of immoveable property - Due regard and latitude to human conduct and behaviour has to be given and accepted - no additions - HC
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