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...
Import of restricted item - used tyres of various sizes - imported goods cannot be treated as "hazardous waste" - the clearance of goods shall be allowed for home consumption however on payment of redemption fine under section 125 ibid and penalty under section 112(a) ibid which is reduced to 15% and 10% of assessed value respectively.
Import of restricted item - used tyres of various sizes - imported goods cannot be treated as "hazardous waste" - the clearance of goods shall be allowed for home consumption however on payment of redemption fine under section 125 ibid and penalty under section 112(a) ibid which is reduced to 15% and 10% of assessed value respectively.
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