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...
Disallowance of expenditure of “Additional discount/rate difference” - appellant has not furnished any evidence to support its claim - Since the payments were withheld the assessee could have claimed as a bad debt, which was not done - No allowance - AT
Disallowance of expenditure of “Additional discount/rate difference” - appellant has not furnished any evidence to support its claim - Since the payments were withheld the assessee could have claimed as a bad debt, which was not done - No allowance - AT
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