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...
Export of service or not - Management, maintenance or repair service -admittedly, the service was performed within India and hence the appellant is liable to pay service tax on the service - stay granted partly - AT
Export of service or not - Management, maintenance or repair service -admittedly, the service was performed within India and hence the appellant is liable to pay service tax on the service - stay granted partly - AT
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