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 imposed u/s 272A(2)(c) - Since there is no reasonable cause furnished by the assessee as mentioned u/s 273 of the IT Act for non furnishing of information sought by the ITO(intelligence) u/s 133(6) of the Act it is of the view that the order imposing penalty cannot be quashed. - AT
Penalty imposed u/s 272A(2)(c) - Since there is no reasonable cause furnished by the assessee as mentioned u/s 273 of the IT Act for non furnishing of information sought by the ITO(intelligence) u/s 133(6) of the Act it is of the view that the order imposing penalty cannot be quashed. - AT
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