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...
Valuation of goods - there is substantial difference between the value arrived at on the basis of Valuation Rules and the transaction value and there is no explanation for this difference - stay granted partly - AT
Valuation of goods - there is substantial difference between the value arrived at on the basis of Valuation Rules and the transaction value and there is no explanation for this difference - stay granted partly - AT
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