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 services - Finishing Work - From the nature of the work orders, it is found that the same does not appear to include supply of material alongwith service and as such do not merit classification under the ‘Works Contract Service’.
Classification of services - Finishing Work - From the nature of the work orders, it is found that the same does not appear to include supply of material alongwith service and as such do not merit classification under the ‘Works Contract Service’.
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