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...
Exemption – Whether car is a new one or an old car - TAC certificate gives the name and address of the manufacturer correctly, therefore, the TAC produced by the appellant is correct and cannot be disputed and denied - AT
Exemption – Whether car is a new one or an old car - TAC certificate gives the name and address of the manufacturer correctly, therefore, the TAC produced by the appellant is correct and cannot be disputed and denied - AT
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