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...
Maintainability of appeal before Tribunal - 100% EOU - issue of payment of Duty Drawback - the appeal is not maintainable before the Tribunal as the same is barred by provisions of Section 129A of Customs Act, 1962 - AT
Maintainability of appeal before Tribunal - 100% EOU - issue of payment of Duty Drawback - the appeal is not maintainable before the Tribunal as the same is barred by provisions of Section 129A of Customs Act, 1962 - AT
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