Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Valuation of imported goods - higher value of identical goods - there was no contemporaneous import showing import of identical goods at a higher value, the rejection of the transaction value was not justified - AT
Valuation of imported goods - higher value of identical goods - there was no contemporaneous import showing import of identical goods at a higher value, the rejection of the transaction value was not justified - AT
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