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 movement of goods otherwise than by way of supply - placement of specified medical instruments to unrelated customers like hospitals, labs etc for their use without any consideration for a specific period - The activity constitutes as supply - AAR
Supply or movement of goods otherwise than by way of supply - placement of specified medical instruments to unrelated customers like hospitals, labs etc for their use without any consideration for a specific period - The activity constitutes as supply - AAR
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