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...
Input Tax Credit - capital goods - M. S. Sheets utilized for construction of silo - UP VAT - the distinction of movable or immovable nature of goods is not contained in the Act, and is otherwise not a relevant consideration - HC
Input Tax Credit - capital goods - M. S. Sheets utilized for construction of silo - UP VAT - the distinction of movable or immovable nature of goods is not contained in the Act, and is otherwise not a relevant consideration - HC
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