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...
If the assessee opts for the settlement before Commission and the Commission accepts the amount of excise duty payable by them, assessee cannot now turn back and challenge the penalty imposed by filing a writ petition - HC
If the assessee opts for the settlement before Commission and the Commission accepts the amount of excise duty payable by them, assessee cannot now turn back and challenge the penalty imposed by filing a writ petition - HC
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