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...
Waiver of penalty imposed u/s 77 & 78 of the FA, 1994 - Construction of Residential Complex Services - as the data of taxable value was correctly declared by the appellant in the books of account - waiver of penalty justified - AT
Waiver of penalty imposed u/s 77 & 78 of the FA, 1994 - Construction of Residential Complex Services - as the data of taxable value was correctly declared by the appellant in the books of account - waiver of penalty justified - AT
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