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...
Revenue recognition - Applicability of AS-9 - Accrual basis of accounting - The argument based on accountancy practice has little merit if such practice cannot be justified by any provision of the Statute or is contrary to it - AT
Revenue recognition - Applicability of AS-9 - Accrual basis of accounting - The argument based on accountancy practice has little merit if such practice cannot be justified by any provision of the Statute or is contrary to it - AT
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