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 194A - interest paid to consumers on security deposit - Disallowance u/s. 40(a)(ia) ignoring the fact that average interest is merely Rs. 84/- per consumer and there will be large number of cases where interest amount paid on the security deposit may have been much below the prescribed limit for non-deduction of tax at source. - AT
TDS u/s 194A - interest paid to consumers on security deposit - Disallowance u/s. 40(a)(ia) ignoring the fact that average interest is merely Rs. 84/- per consumer and there will be large number of cases where interest amount paid on the security deposit may have been much below the prescribed limit for non-deduction of tax at source. - AT
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