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 - Titanium Dioxide Anatase B101 - the revenue has taken the quantity of grade and country of origin into consideration for comparing contemporaneous import and thereafter reached to the conclusion and enhanced the assessable value - valuation sustained.
Valuation of imported goods - Titanium Dioxide Anatase B101 - the revenue has taken the quantity of grade and country of origin into consideration for comparing contemporaneous import and thereafter reached to the conclusion and enhanced the assessable value - valuation sustained.
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