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...
Activity of providing accommodation on the basis of holiday voucher issued by their corporate clients - prima facie activity undertaken by the applicant does not qualify under the category of Business Auxiliary Service - stay granted - AT
Activity of providing accommodation on the basis of holiday voucher issued by their corporate clients - prima facie activity undertaken by the applicant does not qualify under the category of Business Auxiliary Service - stay granted - AT
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