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...
Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of the Customs Act, despite seeking relief from the same. The Tribunal referred various decisions, which upheld the necessity of pre-deposit as per the statutory provisions. Consequently, the CESTAT dismissed the appeal due to non-compliance with the mandatory pre-deposit requirement.
Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of the Customs Act, despite seeking relief from the same. The Tribunal referred various decisions, which upheld the necessity of pre-deposit as per the statutory provisions. Consequently, the CESTAT dismissed the appeal due to non-compliance with the mandatory pre-deposit requirement.
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