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...
Business Auxiliary service - services provided to bank as direct sales agents (DSA) by authorized car dealers - Even if some part of the commission was given by the bank to the customers directly on behalf of the appellant, service tax liable to be paid - AT
Business Auxiliary service - services provided to bank as direct sales agents (DSA) by authorized car dealers - Even if some part of the commission was given by the bank to the customers directly on behalf of the appellant, service tax liable to be paid - AT
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