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...
Input tax Credit - ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948 - Not falling within the exception carved out u/s 17(5)(b)(iii)(A) of the GST Act - credit not allowed.
Input tax Credit - ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948 - Not falling within the exception carved out u/s 17(5)(b)(iii)(A) of the GST Act - credit not allowed.
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