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...
In the absence of any express or implied provision for retrospective applicability, an amending Notification No.33/2008-ST where the said proviso (e) was deleted would only has prospective effect - AT
In the absence of any express or implied provision for retrospective applicability, an amending Notification No.33/2008-ST where the said proviso (e) was deleted would only has prospective effect - AT
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