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...
100% EOU - the amendment in letter of permission (LOP) has granted to the appellant with the delay, therefore, merely on procedural of lapse benefit of notifications cannot be denied to the appellant
100% EOU - the amendment in letter of permission (LOP) has granted to the appellant with the delay, therefore, merely on procedural of lapse benefit of notifications cannot be denied to the appellant
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