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...
Services which are supporting in nature to the main business, like services relating to customer relationship telemarketing, office infrastructure, etc. are covered under Business Support Service - AT
Services which are supporting in nature to the main business, like services relating to customer relationship telemarketing, office infrastructure, etc. are covered under Business Support Service - AT
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