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 u/s 271D and 271E - violation u/s 269SS&T - When assessee has to buy fertilizer to a huge extent depend upon monsoon and necessity of the farmers also. Keeping in these aspects assessee has to carry his business. - No penalty - AT
Penalty u/s 271D and 271E - violation u/s 269SS&T - When assessee has to buy fertilizer to a huge extent depend upon monsoon and necessity of the farmers also. Keeping in these aspects assessee has to carry his business. - No penalty - AT
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