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...
Deduction u/s 54 - Purchase of one residential property consisting 3 flats on different floor of the same society and 1 in different location - Accepting the interpretation of word ‘a’ as occurring in Section 54, the assessee would be eligible to claim deduction u/s 54 on all the four residential houses.
Deduction u/s 54 - Purchase of one residential property consisting 3 flats on different floor of the same society and 1 in different location - Accepting the interpretation of word ‘a’ as occurring in Section 54, the assessee would be eligible to claim deduction u/s 54 on all the four residential houses.
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