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...
CENVAT Credit - finished goods become exempted subsequent to availing credit - mandate of law was effective with effect from 1-3-2007, i.e., after the period involved in the present appeals. - AT
CENVAT Credit - finished goods become exempted subsequent to availing credit - mandate of law was effective with effect from 1-3-2007, i.e., after the period involved in the present appeals. - AT
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