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...
Exemption from levy of CVD on MRP basis - import of lipsticks - although the goods are sold in numbers, they are not required to pay duty on MRP as having the weight less than 10 gms per pc. - AT
Exemption from levy of CVD on MRP basis - import of lipsticks - although the goods are sold in numbers, they are not required to pay duty on MRP as having the weight less than 10 gms per pc. - AT
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