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...
Genuineness of the expenditure claimed u/s 37(1) - ITAT disallowed the claim of expenses - A finding of a Tribunal on fact does not become perverse merely because another finding or conclusion was possible.
Genuineness of the expenditure claimed u/s 37(1) - ITAT disallowed the claim of expenses - A finding of a Tribunal on fact does not become perverse merely because another finding or conclusion was possible.
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