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...
Penalty for cash loan/ transactions against primary co-operatives - Section 269SS / 269T - Relief given to Primary Agricultural Credit Societies (“PACS”) and Primary Co-Operative Agricultural and Rural Development Bank (“PCARD”) On loan taken or deposit of such amount from any person in cash upto ₹2,00,000 and penalty will impose on any any sum exceeds ₹2,00,000 w.e.f 1st April, 2023.
Penalty for cash loan/ transactions against primary co-operatives - Section 269SS / 269T - Relief given to Primary Agricultural Credit Societies (“PACS”) and Primary Co-Operative Agricultural and Rural Development Bank (“PCARD”) On loan taken or deposit of such amount from any person in cash upto ₹2,00,000 and penalty will impose on any any sum exceeds ₹2,00,000 w.e.f 1st April, 2023.
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