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...
Clim of refund of duty paid where the demand of duty has been set aside in another case holding the activity is not amount to Manufacture - refund of amount before the date of decision cannot be allowed - SC
Clim of refund of duty paid where the demand of duty has been set aside in another case holding the activity is not amount to Manufacture - refund of amount before the date of decision cannot be allowed - SC
Note: It is a system-generated summary and is for quick reference only.