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 - Cargo Handling Services - input services relates to repair and renovation of the premises are essential for maintenance and upkeep of the premises which is used for storing imported goods and to render the service of cargo handling at the customs station - credit duly allowable
CENVAT Credit - Cargo Handling Services - input services relates to repair and renovation of the premises are essential for maintenance and upkeep of the premises which is used for storing imported goods and to render the service of cargo handling at the customs station - credit duly allowable
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