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...
Mode and manner of refund - whether the rebate claims of the assessee(s) were to be allowed in cash or sanctioned by way of re-credit - the duty paid through actual credit or deemed credit account on the goods exported has to be refunded only in cash - HC
Mode and manner of refund - whether the rebate claims of the assessee(s) were to be allowed in cash or sanctioned by way of re-credit - the duty paid through actual credit or deemed credit account on the goods exported has to be refunded only in cash - HC
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