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 exemption - if the phrase is considered as a whole then we find that word “independent” qualifies the “texturizer” and not the factory. So if the texturizer is procuring the “partially oriented yarn” from any of his factory then he will not qualify to be an “independent texturizer”. Thus the benefit of exemption cannot be admissible to him.
Benefit of exemption - if the phrase is considered as a whole then we find that word “independent” qualifies the “texturizer” and not the factory. So if the texturizer is procuring the “partially oriented yarn” from any of his factory then he will not qualify to be an “independent texturizer”. Thus the benefit of exemption cannot be admissible to him.
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