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...
The corrigendum to earlier notification modifies clause E of the earlier notification, particularly regarding disclosures required in Form 3D under the Micro, Small and Medium Enterprises Development Act, 2006. It inserts additional language after the mention of the year 2006, specifying that any amount not allowable under clause (h) of section 43B of the Income-tax Act, 1961, must be disclosed. - Originally the notification proposes to modify the clause 26 of the Form 3CD. Now through corrigenda clause 22 is modified instead of 26
The corrigendum to earlier notification modifies clause E of the earlier notification, particularly regarding disclosures required in Form 3D under the Micro, Small and Medium Enterprises Development Act, 2006. It inserts additional language after the mention of the year 2006, specifying that any amount not allowable under clause (h) of section 43B of the Income-tax Act, 1961, must be disclosed. - Originally the notification proposes to modify the clause 26 of the Form 3CD. Now through corrigenda clause 22 is modified instead of 26
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