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...
Seizure orders - The transporter who is not the owner of the seized goods has no right or interest in them therefore, refusal of the authorities to release the said goods without security does not infringe any legal right of the transporter - HC
Seizure orders - The transporter who is not the owner of the seized goods has no right or interest in them therefore, refusal of the authorities to release the said goods without security does not infringe any legal right of the transporter - HC
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