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...
Appointment of an arbitrator for the adjudication of disputes - Applicability of time limitation - The Supreme Court held that the petition is timely and not hit by limitation, applying the extension of limitation period due to the COVID-19 pandemic as directed by the Court in its suo motu order. Thus, the petition for the appointment of an arbitrator is allowed.
Appointment of an arbitrator for the adjudication of disputes - Applicability of time limitation - The Supreme Court held that the petition is timely and not hit by limitation, applying the extension of limitation period due to the COVID-19 pandemic as directed by the Court in its suo motu order. Thus, the petition for the appointment of an arbitrator is allowed.
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