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...
100% EOU - Refund claim of cenvat credit - no physical exports - during the period in question, the definition of export under Rule 5 which was inserted by an explanation requires that there should be physical exports of the goods and nothing else - AT
100% EOU - Refund claim of cenvat credit - no physical exports - during the period in question, the definition of export under Rule 5 which was inserted by an explanation requires that there should be physical exports of the goods and nothing else - AT
Note: It is a system-generated summary and is for quick reference only.