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...
Benefit of free sales tax deferral scheme - expression “product” found in the G.O., must be given a wider meaning to include waste and scrap, to sub-serve the object of the scheme of the incentive.
Benefit of free sales tax deferral scheme - expression “product” found in the G.O., must be given a wider meaning to include waste and scrap, to sub-serve the object of the scheme of the incentive.
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