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...
The idea of “once for all“ payment and “enduring benefit“ are not to be treated as something akin to statutory conditions, nor are the notions of “capital“ or “revenue“ a judicial fetish - HC
The idea of “once for all“ payment and “enduring benefit“ are not to be treated as something akin to statutory conditions, nor are the notions of “capital“ or “revenue“ a judicial fetish - HC
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