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 - CIT(A) had a mistaken belief that issuance of notice u/s 143(2) is an empty formality inspite of the legal position on this statutory mandate - it throws a very public glare on the “serious malaise” which the tax administration can be said to be infected with - AT
Validity of assessment - CIT(A) had a mistaken belief that issuance of notice u/s 143(2) is an empty formality inspite of the legal position on this statutory mandate - it throws a very public glare on the “serious malaise” which the tax administration can be said to be infected with - AT
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