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...
Condonation of delay in filing an appeal before the tribunal - In absence of service of copy of the order in the manner prescribed under section 37C(1) of the Act, delay cannot be attributed towards the appellant for challenge of the order. - Delay condoned - HC
Condonation of delay in filing an appeal before the tribunal - In absence of service of copy of the order in the manner prescribed under section 37C(1) of the Act, delay cannot be attributed towards the appellant for challenge of the order. - Delay condoned - HC
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