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...
Appellant has received the service from abroad from their branches, since the service have been consumed by the clients abroad - service appears to be non taxable - matter remanded back for verification - AT
Appellant has received the service from abroad from their branches, since the service have been consumed by the clients abroad - service appears to be non taxable - matter remanded back for verification - AT
Note: It is a system-generated summary and is for quick reference only.