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)(c) - defective notice - the show cause notice u/s 271(1)(c) AO had neither strike out the inappropriate words nor specify the charges against the assessee as to whether it is for “concealing particulars of income” or “furnishing inaccurate particulars of income - imposition of penalty cannot be sustained
Penalty u/s 271(1)(c) - defective notice - the show cause notice u/s 271(1)(c) AO had neither strike out the inappropriate words nor specify the charges against the assessee as to whether it is for “concealing particulars of income” or “furnishing inaccurate particulars of income - imposition of penalty cannot be sustained
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