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...
Refund claim - rejection on the grounds of unjust enrichment - The tribunal noted that invoices presented by the appellant showed the duty being passed onto the consumers. The tribunal stressed that uniform prices before and after the duty imposition did not conclusively prove that the duty was absorbed by the appellant. The tribunal dismissed the appeal, confirming that the amount was rightly credited to the Consumer Welfare Fund, adhering to the principles of unjust enrichment.
Refund claim - rejection on the grounds of unjust enrichment - The tribunal noted that invoices presented by the appellant showed the duty being passed onto the consumers. The tribunal stressed that uniform prices before and after the duty imposition did not conclusively prove that the duty was absorbed by the appellant. The tribunal dismissed the appeal, confirming that the amount was rightly credited to the Consumer Welfare Fund, adhering to the principles of unjust enrichment.
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