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...
Rate of tax - central sales tax - The animal feed which is the goods in question in the instant case is not a declared goods - The rate as provided therein should be either @ 10% or at the rate applicable in the appropriate State - HC
Rate of tax - central sales tax - The animal feed which is the goods in question in the instant case is not a declared goods - The rate as provided therein should be either @ 10% or at the rate applicable in the appropriate State - HC
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