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...
Share of property - inheritance - the assessee's share out of the said consideration became payable to her directly under the will on the death of the father, not to be regarded as income - HC
Share of property - inheritance - the assessee's share out of the said consideration became payable to her directly under the will on the death of the father, not to be regarded as income - HC
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