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...
The HC set aside the assessment order disallowing ITC and consequential order, remanding the matter for fresh consideration after finding violation of principles of natural justice as the impugned show cause notice was not properly served. The HC directed the petitioner to pay 10% of disputed tax within four weeks for the set aside order to take effect.
The HC set aside the assessment order disallowing ITC and consequential order, remanding the matter for fresh consideration after finding violation of principles of natural justice as the impugned show cause notice was not properly served. The HC directed the petitioner to pay 10% of disputed tax within four weeks for the set aside order to take effect.
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