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...
Refund of Service tax paid - Cargo Handling Services or port services - since these activities deal with export cargo, there is no liability for payment of service tax - the service tax paid is liable to be refunded.
Refund of Service tax paid - Cargo Handling Services or port services - since these activities deal with export cargo, there is no liability for payment of service tax - the service tax paid is liable to be refunded.
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