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...
Refund Claim – Pre-deposits made by holding company - the appellant was a subsidiary of GSIL and now both have become one company and on the ground that amount was paid by GSIL and not by the appellant, refund cannot be denied - AT
Refund Claim – Pre-deposits made by holding company - the appellant was a subsidiary of GSIL and now both have become one company and on the ground that amount was paid by GSIL and not by the appellant, refund cannot be denied - AT
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