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...
Additional depredation u/s 32 (1)(iia) - process of delivery of CNG to automobiles at the CNG filling centres - Fulfilment of mandate of manufacture or production - Compressed natural gas in its compressed form has a distinct identity and character and use - when a commodity acquires a distinct name, use and commercial identity, it would acquire the trait of 'manufacture' - AT
Additional depredation u/s 32 (1)(iia) - process of delivery of CNG to automobiles at the CNG filling centres - Fulfilment of mandate of manufacture or production - Compressed natural gas in its compressed form has a distinct identity and character and use - when a commodity acquires a distinct name, use and commercial identity, it would acquire the trait of 'manufacture' - AT
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