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...
Completion or finished work or renovation or restoration of building or civil structure - whether the appellant is eligible for the abatement of 67% or not - demand beyond normal period of limitation not sustainable - AT
Completion or finished work or renovation or restoration of building or civil structure - whether the appellant is eligible for the abatement of 67% or not - demand beyond normal period of limitation not sustainable - AT
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