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 of service tax - services for inspecting vehicles providing MS plates at regional transport office - Certification of the cylinder did not take place in the manufacturing area - definition of "input service" does not restrict that the said service have to be rendered in the factory premises of the manufacturer - AT
Cenvat credit of service tax - services for inspecting vehicles providing MS plates at regional transport office - Certification of the cylinder did not take place in the manufacturing area - definition of "input service" does not restrict that the said service have to be rendered in the factory premises of the manufacturer - AT
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