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...
Principles of natural justice - imposition of penalty on the co-noticee/appellant - Mere signing of bill that too in the capacity of being employee is not sufficient to prove gravest of allegations of improper export.
Principles of natural justice - imposition of penalty on the co-noticee/appellant - Mere signing of bill that too in the capacity of being employee is not sufficient to prove gravest of allegations of improper export.
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