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...
Restriction of Input Tax Credit (ITC) - Supply or not - goods disposed of by way of gift - applicant's obligation to issue gold coins and white goods to the dealers / customers upon they achieving the stipulated lifting of the material / purchase target during the scheme period - IT is a Supply, liable to GST and eligible for ITC - AAR
Restriction of Input Tax Credit (ITC) - Supply or not - goods disposed of by way of gift - applicant's obligation to issue gold coins and white goods to the dealers / customers upon they achieving the stipulated lifting of the material / purchase target during the scheme period - IT is a Supply, liable to GST and eligible for ITC - AAR
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