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...
Recovery of amount refunded - Department did not file any appeal against the Order-in-Original granting refund to the appellant which has attained finality and cannot be offset by demand of refund on the ground that it is erroneous.
Recovery of amount refunded - Department did not file any appeal against the Order-in-Original granting refund to the appellant which has attained finality and cannot be offset by demand of refund on the ground that it is erroneous.
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