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...
Taxation on accrual of interest income - the mercantile system of accounting - the accrual theory of interest income was to be assessed in the year in which it had accrued and had become due. - HC
Taxation on accrual of interest income - the mercantile system of accounting - the accrual theory of interest income was to be assessed in the year in which it had accrued and had become due. - HC
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