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...
Revocation of CHA License - forfeited of entire amount of security deposit - We do not find any force in this argument for the reason that even if the offence is committed by employee but since it was authorized by the appellant to his employee, it is the appellant who is responsible for offence committed by his employee. - AT
Revocation of CHA License - forfeited of entire amount of security deposit - We do not find any force in this argument for the reason that even if the offence is committed by employee but since it was authorized by the appellant to his employee, it is the appellant who is responsible for offence committed by his employee. - AT
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