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...
Claim of refund - Cenvat credit was reversed based on Audit Objections but no show cause notice was issues - There is no assessment order passed in the present case. Therefore, the question of challenging the same does not arise - Refund allowed.
Claim of refund - Cenvat credit was reversed based on Audit Objections but no show cause notice was issues - There is no assessment order passed in the present case. Therefore, the question of challenging the same does not arise - Refund allowed.
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