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...
Captive consumption - manufacture of sugar solution/ syrup as intermediate product - It may not be necessary to show that the respondent actually marketed such product. However, such product is known in the market and it is capable of being bought and sold has to be established with certain positive evidence - AT
Captive consumption - manufacture of sugar solution/ syrup as intermediate product - It may not be necessary to show that the respondent actually marketed such product. However, such product is known in the market and it is capable of being bought and sold has to be established with certain positive evidence - AT
Note: It is a system-generated summary and is for quick reference only.