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...
Recovery of dues - Petitioner’s (bank) right as a Financial Creditor is superior to the rights under the Customs Act, 1962 or not - The High court examines the provisions of Section 142A of the Customs Act and Section 35 of the SARFAESI Act to determine the legality of the letter from the DRI. It concludes that the actions initiated by the petitioner under the SARFAESI Act cannot be impeded by the letter from DRI.
Recovery of dues - Petitioner’s (bank) right as a Financial Creditor is superior to the rights under the Customs Act, 1962 or not - The High court examines the provisions of Section 142A of the Customs Act and Section 35 of the SARFAESI Act to determine the legality of the letter from the DRI. It concludes that the actions initiated by the petitioner under the SARFAESI Act cannot be impeded by the letter from DRI.
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