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...
Commercial Training and Coaching Institute - appellant provides coaching for preparation of competitive exams conducted by the UPSC and MPSPC - Clearly the Appellants are running parallel college for imparting education in degree/ diploma recognized by the law and cannot be differentiated with the other courses run by the regular courses - benefit of exemption from service tax allowed - AT
Commercial Training and Coaching Institute - appellant provides coaching for preparation of competitive exams conducted by the UPSC and MPSPC - Clearly the Appellants are running parallel college for imparting education in degree/ diploma recognized by the law and cannot be differentiated with the other courses run by the regular courses - benefit of exemption from service tax allowed - AT
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