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...
Classification - Business auxiliary service and business support service - Writ petitions against show cause notice especially in tax matters should not be entertained when alternative remedy under the statute is available. Otherwise it leads to delay and creates innumerable legal complications - HC
Classification - Business auxiliary service and business support service - Writ petitions against show cause notice especially in tax matters should not be entertained when alternative remedy under the statute is available. Otherwise it leads to delay and creates innumerable legal complications - HC
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