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...
Central Government notified u/s 197A(1F) of Income Tax Act, 1961 that no tax deduction under Chapter XVII shall be made on payments received by credit guarantee fund established, financed and managed by National Credit Guarantee Trustee Company Limited as per Section 10(46B)(ii), exempt from income tax. Notification effective from date of publication in Official Gazette.
Central Government notified u/s 197A(1F) of Income Tax Act, 1961 that no tax deduction under Chapter XVII shall be made on payments received by credit guarantee fund established, financed and managed by National Credit Guarantee Trustee Company Limited as per Section 10(46B)(ii), exempt from income tax. Notification effective from date of publication in Official Gazette.
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