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 HC dismissed the petition filed by the petitioner, a government company, against compulsory selection of its return for scrutiny by the Assessing Officer. The HC held that the CBDT guidelines for compulsory scrutiny did not preclude random selection by the AO. It rejected the contention of violation of natural justice, as the petitioner did not seek personal hearing while filing online reply. The HC found no reason to interfere under Article 226.
The HC dismissed the petition filed by the petitioner, a government company, against compulsory selection of its return for scrutiny by the Assessing Officer. The HC held that the CBDT guidelines for compulsory scrutiny did not preclude random selection by the AO. It rejected the contention of violation of natural justice, as the petitioner did not seek personal hearing while filing online reply. The HC found no reason to interfere under Article 226.
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