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1. Section 44C refers to common head office expenses and cannot encompass the expenses exclusively incurred by the expenses incurred by head office employees exclusively...

2. Disallowance of engineering fees paid to its head office - Assessee only remitted the engineering fee to the head office. There is no dispute with regard to the fact...

3. Head office expenses - Once the amount is found to be exclusive expenditure incurred by the head office towards the Indian branch, the same is required to be allowed in...

4. Refund claim - debit note/expense voucher - so long as the documents (debit notes) reveal the essential details like registration no, service provided, service...

5. Disallowance of interest paid to Head Office - Non deduction of TDS - assessee submitted that Assessing Officer held that interest income is taxable under DTAA at 10% in...

6. CENVAT Credit - Input Services - services of electricity expenses in connection with their head office - The location of the head office is immaterial so long it is used...

7. Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

8. Supply or not - mixed supply or not - Liaison activities between India office and Dubai office - host of activities undertaken by the Appellant at the behest of their...

9. Levy of GST on services provided by Head Office to its Branch Offices/Units - it is adequately evident that the impugned activities of providing facilitation services to...

10. Requirement of separate registration for different states - raising of invoice from Mumbai Head Office for imports received at various ports, located in various states...

11. Classification of ‘PVC resin Impact Modifier ‘Kane ACE B 22’ - change of classification from 3902 to 3906 - Interpretation of sub-heading note - The Tribunal analyzed...

12. Salary paid overseas to expatriate of assessee disallowed - Working in India by the head office and the Indian tax paid there on by the head office – provisions of...

13. CENVAT Credit availed based on the debit note - A perusal of Annexure-3, which is the so-called debit note, which is placed on record, reveals that it does not contain...

14. CENVAT Credit - duty paying documents - Debit Note issued by the importer in respect of import of machines - CVD paid there on was passed on to the appellant by way of...

15. Cenvat Credit - Input services - certain documents called "debit notes" issued by the service provider - All the details of the service provided is recorded in the debit...