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...
Whether Tribunal was justified in holding that the exemption from furnishing ‘C’ forms cannot be granted by application u/Rule 7(3) of the Delhi Sales Tax Rules, 1975 r/w Section 9(2) of the CST, Act 1956 - Held yes - HC
Whether Tribunal was justified in holding that the exemption from furnishing ‘C’ forms cannot be granted by application u/Rule 7(3) of the Delhi Sales Tax Rules, 1975 r/w Section 9(2) of the CST, Act 1956 - Held yes - HC
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