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 levied under section 272B – The assessee has failed to furnish the permanent account number of one of the deductees, the assessee has defaulted and is eligible to levy of penalty under section 272B - AT
Penalty levied under section 272B – The assessee has failed to furnish the permanent account number of one of the deductees, the assessee has defaulted and is eligible to levy of penalty under section 272B - AT
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