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...
Detention order - non-compliance of the mandate under the provisions of Section 129(4) of the Act - The Proper Officer realizing the lacuna, has proceeded to pass the rectification order after taking into consideration the objections - Hence, no malafides can be attributed to the same.
Detention order - non-compliance of the mandate under the provisions of Section 129(4) of the Act - The Proper Officer realizing the lacuna, has proceeded to pass the rectification order after taking into consideration the objections - Hence, no malafides can be attributed to the same.
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