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...
Assessment of interest income on FCNR-B deposits - joint FCNR(B) Bank account with the assessee’s non-resident - the PCIT is justified in giving direction to the AO to verify, re-quantify and tax the interest amounts accrued which were wrongly not taxed in the earlier assessment order after giving appropriate opportunity of being heard.
Assessment of interest income on FCNR-B deposits - joint FCNR(B) Bank account with the assessee’s non-resident - the PCIT is justified in giving direction to the AO to verify, re-quantify and tax the interest amounts accrued which were wrongly not taxed in the earlier assessment order after giving appropriate opportunity of being heard.
Note: It is a system-generated summary and is for quick reference only.
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