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...
Exclusion of the time period spent in litigation - the proposition which emerges therefore is that certain period can be excluded from the total period of 270 days permissible u/s 12 of the Code - If there is a Resolution Applicant who can continue to run the corporate debtor as a going concern, every effort must be made to try and see that this is made possible
Exclusion of the time period spent in litigation - the proposition which emerges therefore is that certain period can be excluded from the total period of 270 days permissible u/s 12 of the Code - If there is a Resolution Applicant who can continue to run the corporate debtor as a going concern, every effort must be made to try and see that this is made possible
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