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...
The fact that the assessee is paying VAT on the sale of goods on the supply of food and beverages, would not exclude the liability for the payment of service tax in respect of a taxable service provided by the assessee as an outdoor caterer - HC
The fact that the assessee is paying VAT on the sale of goods on the supply of food and beverages, would not exclude the liability for the payment of service tax in respect of a taxable service provided by the assessee as an outdoor caterer - HC
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