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...
Registration u/s 12AA - fulfillment of condition u/s 13(1)(b) - benefit of any particular religious community or caste - not eligible for registration u/s 12AA - however, trust can modify its objectives clearly indicating that charitable benefits are meant for all sections across society and thereafter, can seek registration u/s 12AA
Registration u/s 12AA - fulfillment of condition u/s 13(1)(b) - benefit of any particular religious community or caste - not eligible for registration u/s 12AA - however, trust can modify its objectives clearly indicating that charitable benefits are meant for all sections across society and thereafter, can seek registration u/s 12AA
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