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...
Activities like carpentry work involving different types of furniture items, modular partitions, fixation of false ceiling, painting of walls and ceilings etc. are not falling under the category of "interior decorator services" - AT
Activities like carpentry work involving different types of furniture items, modular partitions, fixation of false ceiling, painting of walls and ceilings etc. are not falling under the category of "interior decorator services" - AT
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