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...
Condonation of delay - the delay is inordinate no reason worth the name on the record given by the applicant for holding that there had been sufficient cause for the delay - no ground to condone - HC
Condonation of delay - the delay is inordinate no reason worth the name on the record given by the applicant for holding that there had been sufficient cause for the delay - no ground to condone - HC
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