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...
Extended period of limitation - From the facts as available on record specifically the correspondences with CBEC, the issue involved in those correspondences were in relation to Central Depository Services and not in relation to services of providing for “provision and transfer of information and data processing”. - Demand confirmed invoking the extended period of limitation.
Extended period of limitation - From the facts as available on record specifically the correspondences with CBEC, the issue involved in those correspondences were in relation to Central Depository Services and not in relation to services of providing for “provision and transfer of information and data processing”. - Demand confirmed invoking the extended period of limitation.
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