Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Valuation of imported goods - Opal glassware - evidence of contemporaneous import dismissed on the ground that the document purportedly showing the value of contemporaneous import being unauthenticated & unsigned - There has not been sufficient evidence with the Department to reject the transaction value - AT
Valuation of imported goods - Opal glassware - evidence of contemporaneous import dismissed on the ground that the document purportedly showing the value of contemporaneous import being unauthenticated & unsigned - There has not been sufficient evidence with the Department to reject the transaction value - AT
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