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...
Classification of printed thermal paper rolls - description of the work done by the assessee makes it clear that it is the printing which it is undertaking and, therefore, it is rightly classified under Chapter Heading 49.01. - SC
Classification of printed thermal paper rolls - description of the work done by the assessee makes it clear that it is the printing which it is undertaking and, therefore, it is rightly classified under Chapter Heading 49.01. - SC
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