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...
Principles of mutuality – “member” includes guests and relatives of the members and members of the affiliated clubs - Once the income is found to be covered by principle of mutuality, the same cannot be brought to tax even under the provisions of s. 115JB - AT
Principles of mutuality – “member” includes guests and relatives of the members and members of the affiliated clubs - Once the income is found to be covered by principle of mutuality, the same cannot be brought to tax even under the provisions of s. 115JB - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
