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...
Recovery of tax dues under MVAT - priority of banks over statutory dues - the priority of the Secured Creditor who stand outside the winding up is confined to workmens portion as defined in Section 529 (iii) (c) - The petitioner bank has a priority claim over the statutory dues - HC
Recovery of tax dues under MVAT - priority of banks over statutory dues - the priority of the Secured Creditor who stand outside the winding up is confined to workmens portion as defined in Section 529 (iii) (c) - The petitioner bank has a priority claim over the statutory dues - HC
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