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...
TDS u/s 192 - TDS - Salary - reimbursement/ payments made to employees under the head of uniform allowance - Whether the employee is able to substantiate his claim to exemption has no bearing on the estimate of income liable to tax to be made by the employer - self certification on the part of the employees was adequate for the assessee not to deduct tax from the reimbursement allowance towards expenditure incurred for uniforms. - HC
TDS u/s 192 - TDS - Salary - reimbursement/ payments made to employees under the head of uniform allowance - Whether the employee is able to substantiate his claim to exemption has no bearing on the estimate of income liable to tax to be made by the employer - self certification on the part of the employees was adequate for the assessee not to deduct tax from the reimbursement allowance towards expenditure incurred for uniforms. - HC
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