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...
Denial of TDS credit - employer of the assessee has not deposited TDS after deducting the same from the salary paid to the assessee - Based on this precedent, the Tribunal concluded that the appellant, having accepted salary after TDS deduction, should not be penalized for the employer's failure to remit TDS. The Tribunal allowed the appellant's appeal, directing the Revenue to credit the TDS deducted by the employer.
Denial of TDS credit - employer of the assessee has not deposited TDS after deducting the same from the salary paid to the assessee - Based on this precedent, the Tribunal concluded that the appellant, having accepted salary after TDS deduction, should not be penalized for the employer's failure to remit TDS. The Tribunal allowed the appellant's appeal, directing the Revenue to credit the TDS deducted by the employer.
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