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...
Suspension of Customs Broker License - over-valuation of ‘rough diamonds/precious stones’ - the gap of more than a year since the alleged overvaluation was attempted, and the continued operation of the appellant as a customs broker since then, does indeed raise doubts about the urgency for suspension. - the impugned order has not recorded any justification for curtailing the broking operations of the appellant at this stage. - order of suspension set aside - AT
Suspension of Customs Broker License - over-valuation of ‘rough diamonds/precious stones’ - the gap of more than a year since the alleged overvaluation was attempted, and the continued operation of the appellant as a customs broker since then, does indeed raise doubts about the urgency for suspension. - the impugned order has not recorded any justification for curtailing the broking operations of the appellant at this stage. - order of suspension set aside - AT
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