Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment o...
Rental income valuation requires credible local comparables; family-business salary and commercially expedient unsecured-loan interest remained deduct...
Classification of goods - one would conclude that CD-ROM contains some software and would, therefore, be classifiable under Heading 8524.20 - o hesitation in holding that there was suppression of facts with a wilful intention to evade duty - demand confirmed - AT
Classification of goods - one would conclude that CD-ROM contains some software and would, therefore, be classifiable under Heading 8524.20 - o hesitation in holding that there was suppression of facts with a wilful intention to evade duty - demand confirmed - AT
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