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...
Confiscation of imported goods - Hand Mixer and its spare parts - The apprehension of the learned counsel for the appellant that the Appellate Tribunal has not started its sittings after the lock-down, have been countered by the learned Standing Counsel, who pointed out that the Tribunal has in fact started its sitting and are hearing matters listed before it. The appellate remedy is therefore efficacious. - HC
Confiscation of imported goods - Hand Mixer and its spare parts - The apprehension of the learned counsel for the appellant that the Appellate Tribunal has not started its sittings after the lock-down, have been countered by the learned Standing Counsel, who pointed out that the Tribunal has in fact started its sitting and are hearing matters listed before it. The appellate remedy is therefore efficacious. - HC
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