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 u/s 69C - unexplained expenditure - Double taxation - the credit entry was effectively neutralised by corresponding entry on the debit side. This is not, therefore, a case of double taxation.
Addition u/s 69C - unexplained expenditure - Double taxation - the credit entry was effectively neutralised by corresponding entry on the debit side. This is not, therefore, a case of double taxation.
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