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...
Penalty under section 271G of the Income tax Act – TPA - failure to furnish information and documents required by an Assessing Officer under Section 92D - The documentation or information should be one specified in Rule 10D - no penalty - HC
Penalty under section 271G of the Income tax Act – TPA - failure to furnish information and documents required by an Assessing Officer under Section 92D - The documentation or information should be one specified in Rule 10D - no penalty - HC
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