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...
Validity of assessment order - Faceless Assessment - Request for personal hearing rejected - since the revenue, time and again, portrays to the assessees’ at large, in various communications, that since Covid-19 pandemic is prevalent, it would like to create an environment, which is friendly, this approach of the revenue, while carrying out assessment proceedings, has not been understood by us. According to us, on this short point alone, the impugned order deserves to be set aside. - HC
Validity of assessment order - Faceless Assessment - Request for personal hearing rejected - since the revenue, time and again, portrays to the assessees’ at large, in various communications, that since Covid-19 pandemic is prevalent, it would like to create an environment, which is friendly, this approach of the revenue, while carrying out assessment proceedings, has not been understood by us. According to us, on this short point alone, the impugned order deserves to be set aside. - HC
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