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...
Reverse charge mechanism (RCM) - remuneration paid to the Directors - Directors who are concerned with the management of the company and who were employee of the company cannot be chargeable to service tax. No question of RCM.
Reverse charge mechanism (RCM) - remuneration paid to the Directors - Directors who are concerned with the management of the company and who were employee of the company cannot be chargeable to service tax. No question of RCM.
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