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...
Valuation of imported goods - the original authority has undertaken the exercise of re-assessment to provide for recovery in the contingency of breach of the conditions of import. In the absence of ascertainment of such contingency, the re-assessment remains an academic exercise. - AT
Valuation of imported goods - the original authority has undertaken the exercise of re-assessment to provide for recovery in the contingency of breach of the conditions of import. In the absence of ascertainment of such contingency, the re-assessment remains an academic exercise. - AT
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