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...
Levy of penalty - The issue whether renting of immovable property is liable to service tax was under litigation - The matter is still pending before the Hon’ble Supreme Court - penalty imposed under Section 78(1) of the Act cannot sustain and requires to be set aside.
Levy of penalty - The issue whether renting of immovable property is liable to service tax was under litigation - The matter is still pending before the Hon’ble Supreme Court - penalty imposed under Section 78(1) of the Act cannot sustain and requires to be set aside.
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