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...
Classification of services - pure services or not - Architectural Consultancy Service provided by the applicant to Surat Municipal Corporation for construction of SMIMER Hospital & College Campus - The supply of drawings, samples, physical models etc can by no stretch of imagination be termed as supply of goods. Thus, the service rendered by the applicant is a ‘pure service’ not involving any supply of goods. - AAR
Classification of services - pure services or not - Architectural Consultancy Service provided by the applicant to Surat Municipal Corporation for construction of SMIMER Hospital & College Campus - The supply of drawings, samples, physical models etc can by no stretch of imagination be termed as supply of goods. Thus, the service rendered by the applicant is a ‘pure service’ not involving any supply of goods. - AAR
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