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...
Man power supply service - asessee was paying service tax on the commission received at the rate of 3% of the wages and man power supplied by them to their customers - extended period of limitation - prima facie case is against the assessee - AT
Man power supply service - asessee was paying service tax on the commission received at the rate of 3% of the wages and man power supplied by them to their customers - extended period of limitation - prima facie case is against the assessee - AT
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