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...
Disallowance of depreciation on sumo car - addition to the presumptive income declared u/s 44AD - AO could have estimated the income of the assessee if it was found to be less than as ought to have been under the provisions of section 44AD of the Act - Additions deleted.
Disallowance of depreciation on sumo car - addition to the presumptive income declared u/s 44AD - AO could have estimated the income of the assessee if it was found to be less than as ought to have been under the provisions of section 44AD of the Act - Additions deleted.
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