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...
Review petition - presence of an advocate during recording of the statement of the petitioner - There is no reasonable basis for the petitioner to apprehend coercion, during the recording of his statement, so as to justify a prayer for being permitted for the presence of an advocate at visible, though not audible, distance, during the course of recording of his statement.
Review petition - presence of an advocate during recording of the statement of the petitioner - There is no reasonable basis for the petitioner to apprehend coercion, during the recording of his statement, so as to justify a prayer for being permitted for the presence of an advocate at visible, though not audible, distance, during the course of recording of his statement.
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