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...
Acquittal of accused - offences under Sections 23 and 29 of the NDPS Act. - the expression “tranships” occurring therein must necessarily be understood as suggested by the learned counsel for the respondent. - SC
Acquittal of accused - offences under Sections 23 and 29 of the NDPS Act. - the expression “tranships” occurring therein must necessarily be understood as suggested by the learned counsel for the respondent. - SC
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