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...
Validity of assessment u/s 143(3) - Insertion of S.292BB has taken away the right of the assessee to challenge the validity of assessment or reassessment proceedings during the course of appellate proceedings - AT
Validity of assessment u/s 143(3) - Insertion of S.292BB has taken away the right of the assessee to challenge the validity of assessment or reassessment proceedings during the course of appellate proceedings - AT
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