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...
Allocation of business expenses amongst the speculation and non-speculation activities was not only necessary but inevitable - the basis of profit and volume of the business in the ratio of 2:3 is correct - HC
Allocation of business expenses amongst the speculation and non-speculation activities was not only necessary but inevitable - the basis of profit and volume of the business in the ratio of 2:3 is correct - HC
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