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...
Imports from China - Confiscation orders and penalty - The term “Cosmetic” defined by Section 3(aaa) of the Drugs and Cosmetics Act, 1940 is altogether different goods from “drug” and “substance” in the eyes of law. - AT
Imports from China - Confiscation orders and penalty - The term “Cosmetic” defined by Section 3(aaa) of the Drugs and Cosmetics Act, 1940 is altogether different goods from “drug” and “substance” in the eyes of law. - AT
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