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...
The ITAT considered the delay in filing the appeal of 233 days due to the CA's gross negligence. The CA failed to inform the Society about orders, resulting in a huge outstanding demand. The Society, unaware of orders, only acted after bank accounts were attached. The CA neglected to file appeals timely, causing further issues. The ITAT found the Society not at fault, granting relief for the counsel's negligence. The appeal was allowed for statistical purposes to address the injustice suffered by the assessee.
The ITAT considered the delay in filing the appeal of 233 days due to the CA's gross negligence. The CA failed to inform the Society about orders, resulting in a huge outstanding demand. The Society, unaware of orders, only acted after bank accounts were attached. The CA neglected to file appeals timely, causing further issues. The ITAT found the Society not at fault, granting relief for the counsel's negligence. The appeal was allowed for statistical purposes to address the injustice suffered by the assessee.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
