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...
Refund claim - N/N. 41/2007-ST dated 06.10.2007 - freight (GTA) paid to and fro to the port of export - the appellant has explained that the transportation charges paid by them for transportation of goods from their factory to the export of goods - refund allowed. - AT
Refund claim - N/N. 41/2007-ST dated 06.10.2007 - freight (GTA) paid to and fro to the port of export - the appellant has explained that the transportation charges paid by them for transportation of goods from their factory to the export of goods - refund allowed. - AT
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