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...
Classification of bolting cloth - whether classifiable under CETH 5406.10 as claimed by BBCPL or would be classifiable under CETH 59.11 - running length of unprocessed goods would not be covered under Chapter 59.
Classification of bolting cloth - whether classifiable under CETH 5406.10 as claimed by BBCPL or would be classifiable under CETH 59.11 - running length of unprocessed goods would not be covered under Chapter 59.
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