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...
Prosecution of offence u/s 276-B r/w 278B(2) - belated payment of TDS into the Central Government Treasury - The sanction was granted without considering payment of interest; and Late filing fee of TDS. Further reply which was filed on 01.02.2018 in the office of Additional Commissioner, Income Tax (TDS), Hyderabad is also not considered. - Launching prosecution proceedings on the basis of so called sanction is invalid. - HC
Prosecution of offence u/s 276-B r/w 278B(2) - belated payment of TDS into the Central Government Treasury - The sanction was granted without considering payment of interest; and Late filing fee of TDS. Further reply which was filed on 01.02.2018 in the office of Additional Commissioner, Income Tax (TDS), Hyderabad is also not considered. - Launching prosecution proceedings on the basis of so called sanction is invalid. - HC
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