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...
The question whether 20% or 19.72% gross profit rate should be applied, is the question of fact. - No question of law arises for consideration by this Court. - HC
The question whether 20% or 19.72% gross profit rate should be applied, is the question of fact. - No question of law arises for consideration by this Court. - HC
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