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...
Requirement of application of non deduction of TDS u/s 195(2) - unless person (deductor) is responsible for paying any sum chargeable under the Act - there is no question of making any application u/s 195(2)
Requirement of application of non deduction of TDS u/s 195(2) - unless person (deductor) is responsible for paying any sum chargeable under the Act - there is no question of making any application u/s 195(2)
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