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...
Classification of goods - PP FIBC bags - The tribunal noted that, the issue of classification was resolved in favor of the appellant based on a previous decision regarding similar products. Accordingly, items PP FIBC bags are rightly classifiable under Chapter 6305 3200.
Classification of goods - PP FIBC bags - The tribunal noted that, the issue of classification was resolved in favor of the appellant based on a previous decision regarding similar products. Accordingly, items PP FIBC bags are rightly classifiable under Chapter 6305 3200.
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