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...
HC upheld the Ministry of Labour and Employment's notification prohibiting contract labour at Central Warehousing Corporation's Inland Clearance Depot. The court found the work was perennial, necessary for the enterprise, and sufficiently substantial to employ full-time workers. The CACLB's analysis demonstrated proper application of mind under Section 10(2) of the Customs Act, 1962. Specifically, the consistent deployment of approximately 300 contractual labourers over 18 years and similar work performed by regular employees at comparable establishments substantiated the prohibition. The impugned notification was consequently validated, and the petition was disposed of.
HC upheld the Ministry of Labour and Employment's notification prohibiting contract labour at Central Warehousing Corporation's Inland Clearance Depot. The court found the work was perennial, necessary for the enterprise, and sufficiently substantial to employ full-time workers. The CACLB's analysis demonstrated proper application of mind under Section 10(2) of the Customs Act, 1962. Specifically, the consistent deployment of approximately 300 contractual labourers over 18 years and similar work performed by regular employees at comparable establishments substantiated the prohibition. The impugned notification was consequently validated, and the petition was disposed of.
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