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...
Principle of Res-Judicata - While dismissing appeal of Revenue in first ground of litigation, no doubt Supreme court had left question of law open - However, that could not be ground to reopen case of Revenue - SC
Principle of Res-Judicata - While dismissing appeal of Revenue in first ground of litigation, no doubt Supreme court had left question of law open - However, that could not be ground to reopen case of Revenue - SC
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