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...
Detention of Goods – Non availability of E-Transit passes – TNVAT - petitioner's vehicles need not carry E-Transit pass in middle of transit - when subject vehicles, have accompanied with KK Forms, Bill of Entry and Sale Bill of Seller in Bombay against C Forms, first respondent could have released vehicles, along with goods, after verifying above documents - HC
Detention of Goods – Non availability of E-Transit passes – TNVAT - petitioner's vehicles need not carry E-Transit pass in middle of transit - when subject vehicles, have accompanied with KK Forms, Bill of Entry and Sale Bill of Seller in Bombay against C Forms, first respondent could have released vehicles, along with goods, after verifying above documents - HC
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