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...
Sale u/s 2(ac) of the Act - spare parts given to the customers by way of replacement under warranty scheme - once amount is charged from the customer, sales tax cannot be avoided - HC
Sale u/s 2(ac) of the Act - spare parts given to the customers by way of replacement under warranty scheme - once amount is charged from the customer, sales tax cannot be avoided - HC
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