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 of income from House Property - estimation of ALV - Interest free security deposit received by the assessee was advanced to sister concerns without any interest and no income has been reflected by the assessee against the same - the whole exercise was a colourable device to reduce overall tax burden.
Addition of income from House Property - estimation of ALV - Interest free security deposit received by the assessee was advanced to sister concerns without any interest and no income has been reflected by the assessee against the same - the whole exercise was a colourable device to reduce overall tax burden.
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