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...
Impugned order set aside regarding interest liability; petitioner to discharge interest liability based on 700 days delay instead of 2080 days, subject to providing opportunity; petitioner to pay admitted interest within 15 days; petition disposed.
Impugned order set aside regarding interest liability; petitioner to discharge interest liability based on 700 days delay instead of 2080 days, subject to providing opportunity; petitioner to pay admitted interest within 15 days; petition disposed.
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