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...
Challenge to the Show Cause Notice (SCN) - Maintainability of writ petition - earlier Single member bench of HC allowing the petition, quashed the SCN - The writ ought not to have been entertained when the respondent-writ petitioner had participated in the assessment proceedings. - Decision reversed.
Challenge to the Show Cause Notice (SCN) - Maintainability of writ petition - earlier Single member bench of HC allowing the petition, quashed the SCN - The writ ought not to have been entertained when the respondent-writ petitioner had participated in the assessment proceedings. - Decision reversed.
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