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 of input tax credit - zero-rated supply of goods or services or both - Even the recipient of Deemed Export Goods shall be eligible for refund - Rule 89 amended - See Sub-Rule 4A
Refund of input tax credit - zero-rated supply of goods or services or both - Even the recipient of Deemed Export Goods shall be eligible for refund - Rule 89 amended - See Sub-Rule 4A
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