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...
Income from sale of land – Business income OR Capital gain – there was no business activity and the land was sold during the year on which income had been derived could not be considered to be a business activity - HC
Income from sale of land – Business income OR Capital gain – there was no business activity and the land was sold during the year on which income had been derived could not be considered to be a business activity - HC
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