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...
Cenvat Credit - The denial of the facility of reversal of proportionate credit is not consistent with law. The appellant is entitled to such reversal as an alternative to payment of 6% of the value of exempted goods.
Cenvat Credit - The denial of the facility of reversal of proportionate credit is not consistent with law. The appellant is entitled to such reversal as an alternative to payment of 6% of the value of exempted goods.
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