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...
Levy of penalty - proprietary concern - respondents had been under the impression that they being “proprietary concern” were not covered by wordings “commercial concern” and were consequently not liable to payment of service tax. - levy of penalty set aside - AT
Levy of penalty - proprietary concern - respondents had been under the impression that they being “proprietary concern” were not covered by wordings “commercial concern” and were consequently not liable to payment of service tax. - levy of penalty set aside - AT
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