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...
Levy of late fee - ST-3 returns have not been filed in time - Section 70 - Rule 7(c) of Service Tax Rules, 1994 is a provision making assessee to pay late fee in case the above said time limit has not been met with by the assessee - Levy of penalty confirmed.
Levy of late fee - ST-3 returns have not been filed in time - Section 70 - Rule 7(c) of Service Tax Rules, 1994 is a provision making assessee to pay late fee in case the above said time limit has not been met with by the assessee - Levy of penalty confirmed.
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