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...
Revenue is assessing the re-imported rejected and defective goods in terms of the Valuation Rules meant for first time import of the goods but the present goods are re-import of already exported goods. - Action of revenue is incorrect - AT
Revenue is assessing the re-imported rejected and defective goods in terms of the Valuation Rules meant for first time import of the goods but the present goods are re-import of already exported goods. - Action of revenue is incorrect - AT
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