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...
Initiation of multiple proceedings by ROC under section 206(4) of The Companies Act, 2013 - the provisions for inspection, inquiry and investigation are distinct from sections 271-273 dealing with the circumstances in which a company may be wound up by the Tribunal. Section 273 in fact empowers the Tribunal not only to make an interim order but to pass any other orders as it may deem fit subject to the three provisos following section 273(1)(e) of the Act. - HC
Initiation of multiple proceedings by ROC under section 206(4) of The Companies Act, 2013 - the provisions for inspection, inquiry and investigation are distinct from sections 271-273 dealing with the circumstances in which a company may be wound up by the Tribunal. Section 273 in fact empowers the Tribunal not only to make an interim order but to pass any other orders as it may deem fit subject to the three provisos following section 273(1)(e) of the Act. - HC
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