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...
Mere failure to carry the prescribed declaration form duly filled in is liable for penalty as per provisions of Section 78 (5) of the RST Act, and there is no need to prove mens rea on the part of the assessee - penalty upheld.
Mere failure to carry the prescribed declaration form duly filled in is liable for penalty as per provisions of Section 78 (5) of the RST Act, and there is no need to prove mens rea on the part of the assessee - penalty upheld.
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