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 of service tax paid earlier - place of provision of service - Fashion Designing Services - there is nothing on record to show that the service or a part of the service has been performed in India - not taxable - refund allowed - AT
Refund claim of service tax paid earlier - place of provision of service - Fashion Designing Services - there is nothing on record to show that the service or a part of the service has been performed in India - not taxable - refund allowed - AT
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