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 off services - Manpower Recruitment and Supply Agency Services or otherwise? - the appellant is receiving a separate amount towards the provident fund of the employees deputed by the appellant. In such a case, it is a clear case of supplies of manpower.
Classification off services - Manpower Recruitment and Supply Agency Services or otherwise? - the appellant is receiving a separate amount towards the provident fund of the employees deputed by the appellant. In such a case, it is a clear case of supplies of manpower.
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