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...
Recovery of dues - Invocation of section 178 – the claim of the Department that payment of its dues should be given priority and preference over the dues of secured creditors and workmen militates against the provision u/s 529A of the Companies Act and is contrary to the scheme of the Companies Act and cannot be allowed. - HC
Recovery of dues - Invocation of section 178 – the claim of the Department that payment of its dues should be given priority and preference over the dues of secured creditors and workmen militates against the provision u/s 529A of the Companies Act and is contrary to the scheme of the Companies Act and cannot be allowed. - HC
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