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...
Classification of service - activities involved civil construction, site preparation, road work, pump installation, piping, soil work etc. for their petrol pump retail outlets - Since the activities undertaken by the appellant involves both the execution of the job and for supply of goods, the same appropriately falls under the taxable category of “Works Contract service”. - AT
Classification of service - activities involved civil construction, site preparation, road work, pump installation, piping, soil work etc. for their petrol pump retail outlets - Since the activities undertaken by the appellant involves both the execution of the job and for supply of goods, the same appropriately falls under the taxable category of “Works Contract service”. - AT
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