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...
Unexplained cash deposits, disallowance of claim made under Chapter-VIA and unexplained credits - the onus is on the assessee to appear before the Tribunal and substantiate its claim by producing the cogent material and documentary evidence - AT
Unexplained cash deposits, disallowance of claim made under Chapter-VIA and unexplained credits - the onus is on the assessee to appear before the Tribunal and substantiate its claim by producing the cogent material and documentary evidence - AT
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