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 remuneration paid to relatives of the trustees - in the past also such type of payments were made and it was accepted by the department in scrutiny assessments - no violation of provisions of section 13(1)(c) proved - AT
Disallowance of remuneration paid to relatives of the trustees - in the past also such type of payments were made and it was accepted by the department in scrutiny assessments - no violation of provisions of section 13(1)(c) proved - AT
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