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...
Liability of duty - duty free bunker - there is absolutely no evidence to produced to show that the said bunker was used while the vessel was on coastal run. In these circumstances no violation of section 86 & 87 of the Customs Act has been made out by Revenue.
Liability of duty - duty free bunker - there is absolutely no evidence to produced to show that the said bunker was used while the vessel was on coastal run. In these circumstances no violation of section 86 & 87 of the Customs Act has been made out by Revenue.
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