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 - common inputs used in manufacturing activity of dutiable products as well as exempt products - appellant has in fact gone a step ahead and had availed CENVAT credit attributable to those inputs which are used for manufacturing of dutiable goods only - Credit cannot be denied by applying Rule 6 of CCR.
CENVAT Credit - common inputs used in manufacturing activity of dutiable products as well as exempt products - appellant has in fact gone a step ahead and had availed CENVAT credit attributable to those inputs which are used for manufacturing of dutiable goods only - Credit cannot be denied by applying Rule 6 of CCR.
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