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...
Rejection of refund claim - refund claim on the basis of e- BRCs/FIRCs furnished by the claimant, addressed to their corporate office in Kolkata, whereas exports done from Bangalore unit - The second respondent must not only be directed to consider continuation of the proceedings in the light of these submissions but also to decide within a certain time frame lest the petitioner is forced into a loop of litigation. - HC
Rejection of refund claim - refund claim on the basis of e- BRCs/FIRCs furnished by the claimant, addressed to their corporate office in Kolkata, whereas exports done from Bangalore unit - The second respondent must not only be directed to consider continuation of the proceedings in the light of these submissions but also to decide within a certain time frame lest the petitioner is forced into a loop of litigation. - HC
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