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...
Reverse charge mechanism - The payment made to ‘service providers outside the country’ does not qualify for being subject to tax under section 66A of Finance Act, 1994
Reverse charge mechanism - The payment made to ‘service providers outside the country’ does not qualify for being subject to tax under section 66A of Finance Act, 1994
Note: It is a system-generated summary and is for quick reference only.
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