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...
Assessment on the AOP - AO alleged that, the group of 8 persons was involved in the defrauding the custom duty - it is not necessary that there should be anything in writing for referring any group of persons as the AOP. What is required is that there should be common object and profit motive of the persons involved. - AO has rightly taken the value based on the valuation determined by the custom department.
Assessment on the AOP - AO alleged that, the group of 8 persons was involved in the defrauding the custom duty - it is not necessary that there should be anything in writing for referring any group of persons as the AOP. What is required is that there should be common object and profit motive of the persons involved. - AO has rightly taken the value based on the valuation determined by the custom department.
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