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 denied petitioner's claim for outstanding dues due to lack of documentary evidence demonstrating work completion. The court found no substantive proof of project finalization or quantification of claimed amounts. Given disputed factual questions and absence of a completion certificate, the court declined to exercise extraordinary writ jurisdiction under Article 226. Consequently, the petition was disposed of without granting the requested relief.
HC denied petitioner's claim for outstanding dues due to lack of documentary evidence demonstrating work completion. The court found no substantive proof of project finalization or quantification of claimed amounts. Given disputed factual questions and absence of a completion certificate, the court declined to exercise extraordinary writ jurisdiction under Article 226. Consequently, the petition was disposed of without granting the requested relief.
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