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...
Condonation of delay in filing the income-tax return and refund claim – accounts were audited well in time and the assessee could have filed the return of income within the time stipulated u/s 139(1) - delay not condoned - HC
Condonation of delay in filing the income-tax return and refund claim – accounts were audited well in time and the assessee could have filed the return of income within the time stipulated u/s 139(1) - delay not condoned - HC
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