ORACLE SYSTEMS CORPORATION,NEW DELHI V. DDIT (INTERNATIONAL TAXATION), NEW DELHI
ITA 2088/DEL/2017
2010-2011
Pronouncement Date: -
Result: Partly Allowed
Transfer pricingBusiness expenditureDepreciationPrinciple of natural justiceTDSinitiation of penalty proceedingswholly owned subsidiaryDouble taxation reliefPermanent establishment
147143(3)271(1)(c)32 234B244A5(2)