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...
Restoration of name of the Company - the ‘Appellant’ / ‘Company’ has initiated various proceedings before the Criminal Courts (8 in number) against its ‘Debtors’, and is to recover approximately Rs.18,12,500/- from its ‘Debtors’ and bearing in mind of the prime fact, ‘Right’ to seek the ‘name’ of the Company’ (to be entered, in the ‘Register of Companies’), is not ‘Lost’ or ‘Extinguished’, as long as 20 years had not expired - Request allowed - AT
Restoration of name of the Company - the ‘Appellant’ / ‘Company’ has initiated various proceedings before the Criminal Courts (8 in number) against its ‘Debtors’, and is to recover approximately Rs.18,12,500/- from its ‘Debtors’ and bearing in mind of the prime fact, ‘Right’ to seek the ‘name’ of the Company’ (to be entered, in the ‘Register of Companies’), is not ‘Lost’ or ‘Extinguished’, as long as 20 years had not expired - Request allowed - AT
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