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...
Condonation of delay in filing refund application - refund of service tax - SEZ Unit - There is no limit laid down in the said clause during the relevant period. In the case in hand, the adjudicating authority should have exercised this power granted to him for condoning the delay by appreciating the factual matrix in a broader perspective
Condonation of delay in filing refund application - refund of service tax - SEZ Unit - There is no limit laid down in the said clause during the relevant period. In the case in hand, the adjudicating authority should have exercised this power granted to him for condoning the delay by appreciating the factual matrix in a broader perspective
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