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...
Trasfer pricing - CIT(A) granted the benefit of ±5% without any standard deduction - In view of legislative amendment carried out retrospectively, the assessee cannot claim any standard deduction.
Trasfer pricing - CIT(A) granted the benefit of ±5% without any standard deduction - In view of legislative amendment carried out retrospectively, the assessee cannot claim any standard deduction.
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