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...
Interest on the differential duty for the period prior to amendment in 2006 - the amendment cannot be considered to be retrospective in nature; and cannot be made applicable to pending proceedings. - Tri
Interest on the differential duty for the period prior to amendment in 2006 - the amendment cannot be considered to be retrospective in nature; and cannot be made applicable to pending proceedings. - Tri
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