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 - customs private bonded warehouse - the action of the appellant to remove the machinery from EOU to DTA without any permission from the authorities, is incorrect and the findings reached by the lower authorities is correct - demand with penalty confirmed.
100% EOU - customs private bonded warehouse - the action of the appellant to remove the machinery from EOU to DTA without any permission from the authorities, is incorrect and the findings reached by the lower authorities is correct - demand with penalty confirmed.
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