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...
Imposition of redemption fine - import of copper scrap druid - mis-declaration of description and value - no supplier would supply a high priced goods against an order of less priced goods - redemption fine and penalty confirmed.
Imposition of redemption fine - import of copper scrap druid - mis-declaration of description and value - no supplier would supply a high priced goods against an order of less priced goods - redemption fine and penalty confirmed.
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