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...
Criminal breach of trust - statutory auditor - disciplinary proceedings by ICAI pursuant to a complaint filed by the SFIO - violation of accounting standards cannot be gone into a criminal trial and the same is required to be examined by the ICAI - request for stay of disciplinary proceedings before ICAI pending the decision in the criminal trial is unmerited
Criminal breach of trust - statutory auditor - disciplinary proceedings by ICAI pursuant to a complaint filed by the SFIO - violation of accounting standards cannot be gone into a criminal trial and the same is required to be examined by the ICAI - request for stay of disciplinary proceedings before ICAI pending the decision in the criminal trial is unmerited
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