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...
CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of these goods as capital goods. These goods were used as input for manufacture and supply of the finished goods. In view of the fact, entire proceedings initiated against the appellant for denial of CENVAT credit treating these as Capital Goods are ill founded and cannot be sustained. - AT
CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of these goods as capital goods. These goods were used as input for manufacture and supply of the finished goods. In view of the fact, entire proceedings initiated against the appellant for denial of CENVAT credit treating these as Capital Goods are ill founded and cannot be sustained. - AT
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