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...
Rebate claim - Relevant Date - The period of limitation of one year commences from the Relevant Date. The relevant date as defined in Explanation (B) to this provision, states that for the purposes of goods exported by sea, is the date on which ship in which goods are loaded, leaves India. Thereafter the relevant date for other contingencies has been enumerated and Clause (f), the residuary clause states that in any other case, the relevant date will be the date of payment of duty. - HC
Rebate claim - Relevant Date - The period of limitation of one year commences from the Relevant Date. The relevant date as defined in Explanation (B) to this provision, states that for the purposes of goods exported by sea, is the date on which ship in which goods are loaded, leaves India. Thereafter the relevant date for other contingencies has been enumerated and Clause (f), the residuary clause states that in any other case, the relevant date will be the date of payment of duty. - HC
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