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...
Cenvat Credit - While there are plethora of judgements which way one to one co-relation is not necessary while availing credit. However, the issue of nexus between the inputs and services used for export goods is a different issue altogether. - AT
Cenvat Credit - While there are plethora of judgements which way one to one co-relation is not necessary while availing credit. However, the issue of nexus between the inputs and services used for export goods is a different issue altogether. - AT
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