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...
Imposition of penalty - Liability of Service tax - Dredging services i.e. desilting of Mithi River - non-payment of service tax by the appellant would be due to mis-interpretation of the provisions of the Finance Act, 1994 - No penalty - AT
Imposition of penalty - Liability of Service tax - Dredging services i.e. desilting of Mithi River - non-payment of service tax by the appellant would be due to mis-interpretation of the provisions of the Finance Act, 1994 - No penalty - AT
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