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 of supply - supply of goods or not - job of printing of content provided by the customer on polyvinyl chloride banners and supplying such printed trade advertisement material - it is clear beyond doubt that what the Appellant supplies is nothing but service.
Classification of supply - supply of goods or not - job of printing of content provided by the customer on polyvinyl chloride banners and supplying such printed trade advertisement material - it is clear beyond doubt that what the Appellant supplies is nothing but service.
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