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...
Recovery of CENVAT Credit utilized on inputs and capital goods - two contradictory entries in the exemption notification - The said Notification thus is an optional one in the hands of the assessee and is not an absolute exemption Notification.
Recovery of CENVAT Credit utilized on inputs and capital goods - two contradictory entries in the exemption notification - The said Notification thus is an optional one in the hands of the assessee and is not an absolute exemption Notification.
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