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...
Prayer for setting aside of imposition of redemption fine and penalty - over valued export goods - As the supplier of the goods is issued invoices to the appellant paying GST and market survey was not done in proper manner, in that circumstances the impugned order is not sustainable and is accordingly set aside. - AT
Prayer for setting aside of imposition of redemption fine and penalty - over valued export goods - As the supplier of the goods is issued invoices to the appellant paying GST and market survey was not done in proper manner, in that circumstances the impugned order is not sustainable and is accordingly set aside. - AT
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