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...
Entitled to interest on the amount of refund u/s 244A - Refund of excess TDS - there is no reason to deny payment of interest to the deductor who had deducted tax at source and deposited the same with the Treasury.
Entitled to interest on the amount of refund u/s 244A - Refund of excess TDS - there is no reason to deny payment of interest to the deductor who had deducted tax at source and deposited the same with the Treasury.
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