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...
Addition on account of un-utilized funds for overseeing the project on behalf of the Ministry of Road Transport and Highways - The amount received in view of the factual findings cannot be treated as revenue receipt or income of the assessee.
Addition on account of un-utilized funds for overseeing the project on behalf of the Ministry of Road Transport and Highways - The amount received in view of the factual findings cannot be treated as revenue receipt or income of the assessee.
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