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...
Exemption u/s 11(1)(d) - grant received - proof of charitable activities - The grants so received by the appellant from the Government to tie utilized for specific purpose cannot be held to be income of the appellant.
Exemption u/s 11(1)(d) - grant received - proof of charitable activities - The grants so received by the appellant from the Government to tie utilized for specific purpose cannot be held to be income of the appellant.
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