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...
Penalty - appellant immediately reversed the Cenvat credit to satisfy the point arise in audit. - The appellant may not be denied the benefit of Section 80 - penalty waived - AT
Penalty - appellant immediately reversed the Cenvat credit to satisfy the point arise in audit. - The appellant may not be denied the benefit of Section 80 - penalty waived - AT
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