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 services - Market information services are also covered under ‘procurement of inputs’, ‘sales promotion’ and ‘quality control’ specifically mentioned under Inclusive clause - credit allowed.
CENVAT Credit - input services - Market information services are also covered under ‘procurement of inputs’, ‘sales promotion’ and ‘quality control’ specifically mentioned under Inclusive clause - credit allowed.
Note: It is a system-generated summary and is for quick reference only.