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...
Seeking grant of Regular Bail - fraudulent transfer of ITC - The offence is triable by learned Magistrial Court. Denial of bail to the applicant, would amount to pretrial conviction. It is not that the applicant would flee from the trial. The apprehension of repetition of offence can be taken care by some stringent conditions. There is no justifiable ground to keep the present applicant in the judicial custody till the completion of investigation / trial. - Bail granted - DSC
Seeking grant of Regular Bail - fraudulent transfer of ITC - The offence is triable by learned Magistrial Court. Denial of bail to the applicant, would amount to pretrial conviction. It is not that the applicant would flee from the trial. The apprehension of repetition of offence can be taken care by some stringent conditions. There is no justifiable ground to keep the present applicant in the judicial custody till the completion of investigation / trial. - Bail granted - DSC
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