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...
Exemption u/s 11 - charitable activities u/s 2(15) - activity of preservation of environment by providing pollution control treatment for disposal of the liquid and solid industrial waste - The words ‘public utility’ or ‘general public utility’ are not capable of a precise meaning. - public utility means public purpose depending upon the context in which it is used in the statute or the Rules.
Exemption u/s 11 - charitable activities u/s 2(15) - activity of preservation of environment by providing pollution control treatment for disposal of the liquid and solid industrial waste - The words ‘public utility’ or ‘general public utility’ are not capable of a precise meaning. - public utility means public purpose depending upon the context in which it is used in the statute or the Rules.
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