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 - grant of registration u/s 12AA - Assessee engaged providing activities like sale/purchase of medicine, running of pathological clinic, x-ray clinic, polyclinic etc. - ITAT held that assessee would qualify for grant of registration under Section 12AA of the Act and their activity is undoubtedly a charitable activity - Order of ITAT sustained - HC
Exemption u/s 11 - grant of registration u/s 12AA - Assessee engaged providing activities like sale/purchase of medicine, running of pathological clinic, x-ray clinic, polyclinic etc. - ITAT held that assessee would qualify for grant of registration under Section 12AA of the Act and their activity is undoubtedly a charitable activity - Order of ITAT sustained - HC
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