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...
Commercial Training or Coaching or not - 1 year graduate Marine Engineering Training - the certificates issued are the ones recognised in law and hence, the courses conducted by the appellants in this regard fall under the exclusion category of the taxable services
Commercial Training or Coaching or not - 1 year graduate Marine Engineering Training - the certificates issued are the ones recognised in law and hence, the courses conducted by the appellants in this regard fall under the exclusion category of the taxable services
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