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...
Unexplained cash credits in the bank account of the assessee - except stating that the Assessing Officer has already made additions towards investments made in property, the assessee could not file any documentary evidence to explain cash deposits found in bank account. - since the assessee could not file any satisfactory explanation, additions confirmed - AT
Unexplained cash credits in the bank account of the assessee - except stating that the Assessing Officer has already made additions towards investments made in property, the assessee could not file any documentary evidence to explain cash deposits found in bank account. - since the assessee could not file any satisfactory explanation, additions confirmed - AT
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