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...
Activity of Job work at the premises of client - fabrication of Iron Steel Products - the services rendered by the respondent assessee will not fall under the category ‘Manpower Supply and Recruitment Services' - AT
Activity of Job work at the premises of client - fabrication of Iron Steel Products - the services rendered by the respondent assessee will not fall under the category ‘Manpower Supply and Recruitment Services' - AT
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