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 the goods - Branded Chewing Tobacco - the classification determined by both the sides are on assumptions and presumptions. -the benefit of doubt goes in favor of the appellant - To be classified as BCT under heading 24039910 of CETA
Classification of the goods - Branded Chewing Tobacco - the classification determined by both the sides are on assumptions and presumptions. -the benefit of doubt goes in favor of the appellant - To be classified as BCT under heading 24039910 of CETA
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