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...
Misdeclaration of goods evading Anti dumping duty - goods found were “cold rolled” stainless steel as against declaration of “hot rolled” - the declaration regarding the nature of the product before Customs becomes a misdeclaration due to which the extended period of limitation can be invoked.
Misdeclaration of goods evading Anti dumping duty - goods found were “cold rolled” stainless steel as against declaration of “hot rolled” - the declaration regarding the nature of the product before Customs becomes a misdeclaration due to which the extended period of limitation can be invoked.
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