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...
Valuation - export duty - Liability to pay customs duty on the FOB value, on export of iron ore fines considering the same as cum-duty value or otherwise - After considering the arguments presented by both parties, the Tribunal referenced several past rulings that had addressed similar issues. These precedents consistently held that cum-duty value cannot be used to determine the value for the levy of export duty. In light of this established interpretation of the law, the Tribunal upheld the Impugned Orders and dismissed the Appeals.
Valuation - export duty - Liability to pay customs duty on the FOB value, on export of iron ore fines considering the same as cum-duty value or otherwise - After considering the arguments presented by both parties, the Tribunal referenced several past rulings that had addressed similar issues. These precedents consistently held that cum-duty value cannot be used to determine the value for the levy of export duty. In light of this established interpretation of the law, the Tribunal upheld the Impugned Orders and dismissed the Appeals.
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