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...
Restoration of appeal - Appeal dismissed more than 16 years ago for non appearance - Petitioners cannot cast away their responsibility of pursuing their own appeal and at least inquiring about it from the Tribunal or their legal representative as to the progress of the matter. - HC
Restoration of appeal - Appeal dismissed more than 16 years ago for non appearance - Petitioners cannot cast away their responsibility of pursuing their own appeal and at least inquiring about it from the Tribunal or their legal representative as to the progress of the matter. - HC
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