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...
Re-opening of assessment u/s 147 - non disposal of objection neither by a separate order nor in the final assessment order which is very essential to decide the same before completing the assessment and against the spirit of the direction of the Hon’ble Supreme Court - CIT(A) has also not taken into consideration the objection filed by the assessee - remanded to AO
Re-opening of assessment u/s 147 - non disposal of objection neither by a separate order nor in the final assessment order which is very essential to decide the same before completing the assessment and against the spirit of the direction of the Hon’ble Supreme Court - CIT(A) has also not taken into consideration the objection filed by the assessee - remanded to AO
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