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...
Additions u/s 68 - Inquiry u/s 133(6) - it submitted that, the assessee were totally kept in the dark and the enquiries were conducted behind the back of the assessee - AO is bound to furnish a copy of the same to the assessee and has to give opportunity to the assessee to meet it (explain or rebut).
Additions u/s 68 - Inquiry u/s 133(6) - it submitted that, the assessee were totally kept in the dark and the enquiries were conducted behind the back of the assessee - AO is bound to furnish a copy of the same to the assessee and has to give opportunity to the assessee to meet it (explain or rebut).
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