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...
Supply or not - intra-company transaction - as the service provided by the expat employees to the project office fall under the category of "Services by an employee to the employer in the course of or in relation to his employment" - no GST is leviable on the salary paid to the expat employees and reflected in the books of account of the project office.
Supply or not - intra-company transaction - as the service provided by the expat employees to the project office fall under the category of "Services by an employee to the employer in the course of or in relation to his employment" - no GST is leviable on the salary paid to the expat employees and reflected in the books of account of the project office.
Note: It is a system-generated summary and is for quick reference only.
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