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...
CENVAT Credit - input - Cement used for stabilization of hazardous waste jarofix as toxic effluent at secured land fill which is part and parcel of their manufacturing activity - though it is used at post manufacture stage but is an essential and integral part of the process of manufacture in the plant - credit allowed.
CENVAT Credit - input - Cement used for stabilization of hazardous waste jarofix as toxic effluent at secured land fill which is part and parcel of their manufacturing activity - though it is used at post manufacture stage but is an essential and integral part of the process of manufacture in the plant - credit allowed.
Note: It is a system-generated summary and is for quick reference only.