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 - used mild steel (MS) plates imported - demolition of six ‘petrochemical tanks’ in the United Kingdom by M/s GK Middle East FZC, Ajman - the eligibility for the benefit of the exemption notification as well as not being subject to the restriction prescribed in the Foreign Trade Policy on the import of used goods is established. - AT
Classification - used mild steel (MS) plates imported - demolition of six ‘petrochemical tanks’ in the United Kingdom by M/s GK Middle East FZC, Ajman - the eligibility for the benefit of the exemption notification as well as not being subject to the restriction prescribed in the Foreign Trade Policy on the import of used goods is established. - AT
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