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...
Curative petitions were found defective because the registry-communicated defects had not been cured, and the Court nevertheless examined the matter on merits. Applying the parameters laid down in Rupa Ashok Hurra, it held that no case was made out to entertain the petitions, and the request for listing in open court was rejected. The petitions were therefore dismissed, with the Court indicating that the extraordinary curative jurisdiction was not available on the facts presented.
Curative petitions were found defective because the registry-communicated defects had not been cured, and the Court nevertheless examined the matter on merits. Applying the parameters laid down in Rupa Ashok Hurra, it held that no case was made out to entertain the petitions, and the request for listing in open court was rejected. The petitions were therefore dismissed, with the Court indicating that the extraordinary curative jurisdiction was not available on the facts presented.
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