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...
Deduction u/s 80IC - higher rate of profit declared by the assessee-company in its Dehradun Unit is justifiable as cost of production of the same Unit was lower due to various incentives and the availability of raw material at cheaper rates in the local market
Deduction u/s 80IC - higher rate of profit declared by the assessee-company in its Dehradun Unit is justifiable as cost of production of the same Unit was lower due to various incentives and the availability of raw material at cheaper rates in the local market
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