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...
Levy of penalty u/s 271B - assessee did not file tax audit report u/s.44AB before the due date of filing of return of income 139(1) - since the audit report was obtained before the due date and furnished before the AO when asked, No penalty in view the circular - AT
Levy of penalty u/s 271B - assessee did not file tax audit report u/s.44AB before the due date of filing of return of income 139(1) - since the audit report was obtained before the due date and furnished before the AO when asked, No penalty in view the circular - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
