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 u/s. 271(1)(b) - non-compliance of statutory notices - since the order was passed by the AO u/s. 143(3) and not 144 means the subsequent compliance in the assessment proceedings was considered as good compliance and default committed earlier were ignored by AO - No penalty leviable
Penalty u/s. 271(1)(b) - non-compliance of statutory notices - since the order was passed by the AO u/s. 143(3) and not 144 means the subsequent compliance in the assessment proceedings was considered as good compliance and default committed earlier were ignored by AO - No penalty leviable
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