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...
SSI Exemption - using brand name of another person - As the Trademark Registry has recognized the logo Sunshine used by M/s SKPL all different and registered the same in the name of the appellant. In that circumstances, benefit of SSI exemption cannot be denied to the appellant - AT
SSI Exemption - using brand name of another person - As the Trademark Registry has recognized the logo Sunshine used by M/s SKPL all different and registered the same in the name of the appellant. In that circumstances, benefit of SSI exemption cannot be denied to the appellant - AT
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