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 - transportation and Toll charges - the appellant is mandatory required to clear the sludge from their factory and for clearance of the said sludge, the appellant availed transportation services which are like transportation charges paid for procurement of inputs by the appellant for manufacture of their final product - Credit allowed.
CENVAT Credit - transportation and Toll charges - the appellant is mandatory required to clear the sludge from their factory and for clearance of the said sludge, the appellant availed transportation services which are like transportation charges paid for procurement of inputs by the appellant for manufacture of their final product - Credit allowed.
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