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...
Breach of provisions under Section 4 of Competition Act, 2002 - Once the AAI held not to be in a dominant position, there would be no question of going further into the breach or otherwise of Section 4 of the Act. - AT
Breach of provisions under Section 4 of Competition Act, 2002 - Once the AAI held not to be in a dominant position, there would be no question of going further into the breach or otherwise of Section 4 of the Act. - AT
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