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 Reopening of assessment u/s 147 - notice issued to a non-existing company - it is very clear that the assessee did not inform the AO as required under the law about striking off name of the company from the RoC and hence, we are of the considered view that case law referred to by the assessee has no application to facts of the present case - AT
Validity of Reopening of assessment u/s 147 - notice issued to a non-existing company - it is very clear that the assessee did not inform the AO as required under the law about striking off name of the company from the RoC and hence, we are of the considered view that case law referred to by the assessee has no application to facts of the present case - AT
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