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...
Payment of duty excise under wring accounting code - rectification of error - Assistant Commissioner of Central Excise conveyed to the petitioner that the error in payment cannot be rectified as accounts of the years are closed - HC directed the respondent to adjust the payments with the dues - HC
Payment of duty excise under wring accounting code - rectification of error - Assistant Commissioner of Central Excise conveyed to the petitioner that the error in payment cannot be rectified as accounts of the years are closed - HC directed the respondent to adjust the payments with the dues - HC
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