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...
Classification of goods - carbonated fruit juices - classified as Fruit Juices or aerated drinks? - the issue of classification of the products similar to that in the case at hand has been dealt with by the committee of Secretaries, Fitment Committee in the GST Regime. Discussions in the GST Council meeting though not controlling, has persuasive value. - GST Council has agreed to the above recommendation as can be seen from the Minutes of the Meeting - Order of AAR sustained.
Classification of goods - carbonated fruit juices - classified as Fruit Juices or aerated drinks? - the issue of classification of the products similar to that in the case at hand has been dealt with by the committee of Secretaries, Fitment Committee in the GST Regime. Discussions in the GST Council meeting though not controlling, has persuasive value. - GST Council has agreed to the above recommendation as can be seen from the Minutes of the Meeting - Order of AAR sustained.
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