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 - Credit on materials and capital goods used by for the erection and commissioning of the paint shop - capital goods embedded to earth - nexus with manufacture activity - once capital goods are eligible, the grounds taken by the revenue not valid - AT
CENVAT Credit - Credit on materials and capital goods used by for the erection and commissioning of the paint shop - capital goods embedded to earth - nexus with manufacture activity - once capital goods are eligible, the grounds taken by the revenue not valid - AT
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