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 - input/capital goods - old Structures and other structural items - The inputs procured have in fact been used in the fabrication of capital goods and hence are entitled to the CENVAT Credit.
CENVAT Credit - input/capital goods - old Structures and other structural items - The inputs procured have in fact been used in the fabrication of capital goods and hence are entitled to the CENVAT Credit.
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