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...
Registration u/s. 12AA - charitable activities or busniss activities - Sukhmani centers - society is to run on a self-sustaining basis - the assessee is undertaking business and, accordingly, is hit by the second proviso to section 2(15) - AT
Registration u/s. 12AA - charitable activities or busniss activities - Sukhmani centers - society is to run on a self-sustaining basis - the assessee is undertaking business and, accordingly, is hit by the second proviso to section 2(15) - AT
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