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...
Tribunal dismissed the Revenue-Department's appeal against the Commissioner of CGST & Central Excise, Mumbai's decision. - The basis for the demand, which was the variance between Service Tax-3 Returns and Income Tax Returns, was deemed flawed due to inconsistencies, including mismatched financial year comparisons and incorrect service tax rate applications. - AT
Tribunal dismissed the Revenue-Department's appeal against the Commissioner of CGST & Central Excise, Mumbai's decision. - The basis for the demand, which was the variance between Service Tax-3 Returns and Income Tax Returns, was deemed flawed due to inconsistencies, including mismatched financial year comparisons and incorrect service tax rate applications. - AT
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