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...
Additions u/s 68 - unexplained cash credit - From the details of share applicants companies it is clear that they have meagre income or nil income - As per the bank statement, huge transactions have been made and the amount i.e. more or less have been withdrawn on the same day - Additions confirmed.
Additions u/s 68 - unexplained cash credit - From the details of share applicants companies it is clear that they have meagre income or nil income - As per the bank statement, huge transactions have been made and the amount i.e. more or less have been withdrawn on the same day - Additions confirmed.
Note: It is a system-generated summary and is for quick reference only.