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 - activity of re-treading of motor vehicle tyres - reduction of cost of goods on which VAT has paid - Petitioner also adduced documentary proof regarding payment of such local sales tax/VAT to the State Authorities - Benefit of exemption allowed.
Valuation - activity of re-treading of motor vehicle tyres - reduction of cost of goods on which VAT has paid - Petitioner also adduced documentary proof regarding payment of such local sales tax/VAT to the State Authorities - Benefit of exemption allowed.
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