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...
Valuation - Commercial or Industrial Construction Services - inclusion of FOC material while claiming abatement of 67% - The adjudicating authority has committed an error while interpreting the provisions qua valuation of the taxable service
Valuation - Commercial or Industrial Construction Services - inclusion of FOC material while claiming abatement of 67% - The adjudicating authority has committed an error while interpreting the provisions qua valuation of the taxable service
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