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...
Correctness of quantum of refund granted under Rule 5 of the CENVAT Credit Rules, 2004 – if the revenue wants to reduce the value of the invoices from the export turnover, the same also should be removed from the total turnover of the export - AT
Correctness of quantum of refund granted under Rule 5 of the CENVAT Credit Rules, 2004 – if the revenue wants to reduce the value of the invoices from the export turnover, the same also should be removed from the total turnover of the export - AT
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