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...
CENVAT Credit on the basis of debit note – Prima facie when the appellant failed to follow prescribed mode, as an interim measure it was directed to deposit 50% of the service tax demanded in each appeal - AT
CENVAT Credit on the basis of debit note – Prima facie when the appellant failed to follow prescribed mode, as an interim measure it was directed to deposit 50% of the service tax demanded in each appeal - AT
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