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...
Genuineness of expenditure - Consultancy charges paid to three directors of the assessee company over and above the remuneration - these directors are separately assessed to tax and have duly declared the consultancy charges received from the assessee company and paid due taxes thereon. - CIT(A) rightly deleted the additions - AT
Genuineness of expenditure - Consultancy charges paid to three directors of the assessee company over and above the remuneration - these directors are separately assessed to tax and have duly declared the consultancy charges received from the assessee company and paid due taxes thereon. - CIT(A) rightly deleted the additions - AT
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