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...
GTA Service - CENVAT credit - input services - Outward transportation of goods up to the buyer’s premises - credit is eligible up to 01.04.2008 and after such date, the assessee is not eligible for credit - credit not allowed.
GTA Service - CENVAT credit - input services - Outward transportation of goods up to the buyer’s premises - credit is eligible up to 01.04.2008 and after such date, the assessee is not eligible for credit - credit not allowed.
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