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...
Validity and legality of order passed by Settlement Commission - rejection of the application - looking to the totality of the facts of the present case, there is no hesitation in holding that the impugned order passed by the Settlement Commission dated 27th March, 2015 cannot be sustained. - HC
Validity and legality of order passed by Settlement Commission - rejection of the application - looking to the totality of the facts of the present case, there is no hesitation in holding that the impugned order passed by the Settlement Commission dated 27th March, 2015 cannot be sustained. - HC
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