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...
Denail of registration u/s.12A - while providing facilities like Telephone calls, Xerox etc., the society collects charges to meet the expenses. - cannot be termed as involving carrying of any activity in the nature of trade/commerce or business - AT
Denail of registration u/s.12A - while providing facilities like Telephone calls, Xerox etc., the society collects charges to meet the expenses. - cannot be termed as involving carrying of any activity in the nature of trade/commerce or business - AT
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