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...
Proceeding undertaken under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Due to the prevailing situation of the pandemic COVID-19 and Resolution of the Bar Counsel of West Bengal directing the lawyers not to appear in any judicial proceedings, none of the Counsel are present to assist the Court - Accordingly, the assessment order is stayed till April 24, 2020
Proceeding undertaken under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Due to the prevailing situation of the pandemic COVID-19 and Resolution of the Bar Counsel of West Bengal directing the lawyers not to appear in any judicial proceedings, none of the Counsel are present to assist the Court - Accordingly, the assessment order is stayed till April 24, 2020
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