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...
SSI Exemption - Notification No. 08/2003 - The Revenues entire case is that inasmuch as branded goods are exempted in terms of Notification No. 4/06, their clearance value is required to be taken into consideration for computing the eligibility criteria of clearance value of Rs.4 crores - stay granted - AT
SSI Exemption - Notification No. 08/2003 - The Revenues entire case is that inasmuch as branded goods are exempted in terms of Notification No. 4/06, their clearance value is required to be taken into consideration for computing the eligibility criteria of clearance value of Rs.4 crores - stay granted - AT
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