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...
Non-declared goods - Gold chain, carried on her body - the contention of the appellant that the gold chains were worn on her person and does not fall within the category of baggage cannot be accepted.
Non-declared goods - Gold chain, carried on her body - the contention of the appellant that the gold chains were worn on her person and does not fall within the category of baggage cannot be accepted.
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