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...
Stock transfer – form F - existence of branches were not disclosed in the registration application. - The law does not provide that in such matters, the contention of dealer with regard to the stock transfer is liable to be rejected. - HC
Stock transfer – form F - existence of branches were not disclosed in the registration application. - The law does not provide that in such matters, the contention of dealer with regard to the stock transfer is liable to be rejected. - HC
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