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...
100% EOU - import of 500 Kgs of Solenesol and 20 Kgs. of Octacosanol without payment of duty - passing of the order-in-original without waiting for a decision and without taking a decision on the application made by the appellant was unfair and cannot be justified. - AT
100% EOU - import of 500 Kgs of Solenesol and 20 Kgs. of Octacosanol without payment of duty - passing of the order-in-original without waiting for a decision and without taking a decision on the application made by the appellant was unfair and cannot be justified. - AT
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