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...
Production of aerated and mineral water - irrespective of the fact that the petitioners have not claimed remission of excise duty either under Rule 21, they are entitle to exemption to the extent of 0.5% - HC
Production of aerated and mineral water - irrespective of the fact that the petitioners have not claimed remission of excise duty either under Rule 21, they are entitle to exemption to the extent of 0.5% - HC
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