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...
Capital gain computation - cost of acquisition - assessee was not confronted by the AO before estimating the cost of acquisition of land as on 01.04.1981 without any basis - keeping aside rather ignoring the report of the registered valuer without any discussion is unjustified
Capital gain computation - cost of acquisition - assessee was not confronted by the AO before estimating the cost of acquisition of land as on 01.04.1981 without any basis - keeping aside rather ignoring the report of the registered valuer without any discussion is unjustified
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