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...
Deficit in the yield at 9.1% to 9.5% - AO could not have made additions on the basis of estimates without rejecting book results or without finding out any fault with the books of account. - HC
Deficit in the yield at 9.1% to 9.5% - AO could not have made additions on the basis of estimates without rejecting book results or without finding out any fault with the books of account. - HC
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