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...
Disallowance of Advertisement expenses u/s. 37 - the assessee had treated the aforesaid expenses as capital work in progress - advertisement expenses were almost 4 times the turnover of the assessee in the first year of operations - the advertisement expenditure claimed by the assessee as revenue expenditure in the revised return of income is, allowable - AT
Disallowance of Advertisement expenses u/s. 37 - the assessee had treated the aforesaid expenses as capital work in progress - advertisement expenses were almost 4 times the turnover of the assessee in the first year of operations - the advertisement expenditure claimed by the assessee as revenue expenditure in the revised return of income is, allowable - AT
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