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...
Requirement of maintenance of books of accounts - CBI asked the petitioner to furnish the books account for the period beyond eight years - On the basis of plea that the petitioner does not possess books of accounts beyond 8 years, while granting relief to the petitioner, CBI directed to have alternative remedy as available in the law and petitioner directed to cooperate with the CBI since the investigation is still going on - HC
Requirement of maintenance of books of accounts - CBI asked the petitioner to furnish the books account for the period beyond eight years - On the basis of plea that the petitioner does not possess books of accounts beyond 8 years, while granting relief to the petitioner, CBI directed to have alternative remedy as available in the law and petitioner directed to cooperate with the CBI since the investigation is still going on - HC
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