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...
Denial of Cenvat credit - whatever credit has been taken by them having revenue neutral situation therefore, the appellant is not required to reverse the Cenvat credit taken on transportation of dry sugar to their sister unit. - AT
Denial of Cenvat credit - whatever credit has been taken by them having revenue neutral situation therefore, the appellant is not required to reverse the Cenvat credit taken on transportation of dry sugar to their sister unit. - AT
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