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...
Import of Ultrasound Systems, probes, and their parts and components. – History of notification shows that when ultrasound equipment contained feature or mode of B scan, it was specifically so stated and exempted – Specific equipments mentioned alone were to be granted exemption - SC
Import of Ultrasound Systems, probes, and their parts and components. – History of notification shows that when ultrasound equipment contained feature or mode of B scan, it was specifically so stated and exempted – Specific equipments mentioned alone were to be granted exemption - SC
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