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...
Fictitious loss by way of Client Code Modification (CCM) - unexplained expenditure - The transactions of were duly supported by bills/contract notes and also confirm by parties whose name appear in the data that the transactions are belonging to them only and there is nothing on record establishes any collusion/connivance of the assessee with the share broker - losses allowable
Fictitious loss by way of Client Code Modification (CCM) - unexplained expenditure - The transactions of were duly supported by bills/contract notes and also confirm by parties whose name appear in the data that the transactions are belonging to them only and there is nothing on record establishes any collusion/connivance of the assessee with the share broker - losses allowable
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