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...
Refund - non-supply of documents/ information by the appellant to the Revenue to ascertain appellant’s eligibility to refund claim under Rule 5 of the CENVAT Credit Rules, 2004 - refund denied - AT
Refund - non-supply of documents/ information by the appellant to the Revenue to ascertain appellant’s eligibility to refund claim under Rule 5 of the CENVAT Credit Rules, 2004 - refund denied - AT
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