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...
Effective Date of Notification - Prescribing tariff value prescribed therein, for the earlier import of R.B.D. Palmolein oil - The High Court noted that in an earlier case the Division Bench had clarified that the notification would be enforceable only from the date it was notified and published in the Official Gazette, i.e., on 06.08.2001. Therefore, any liability accruing from that notification would be applicable only from that date onwards, not from 03.08.2001.
Effective Date of Notification - Prescribing tariff value prescribed therein, for the earlier import of R.B.D. Palmolein oil - The High Court noted that in an earlier case the Division Bench had clarified that the notification would be enforceable only from the date it was notified and published in the Official Gazette, i.e., on 06.08.2001. Therefore, any liability accruing from that notification would be applicable only from that date onwards, not from 03.08.2001.
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