Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
A writ challenge to a GST show cause notice was not entertained where the petitioner had not shown that any objection to the alleged defect in FORM GST DRC-01 had first been raised before the competent authority. The record also contained a signed notice issued by the Deputy Commissioner, which undermined the unsigned-notice objection. The court therefore declined to examine the grievance in writ jurisdiction and left the petitioner free to point out any defect before the authority concerned.
A writ challenge to a GST show cause notice was not entertained where the petitioner had not shown that any objection to the alleged defect in FORM GST DRC-01 had first been raised before the competent authority. The record also contained a signed notice issued by the Deputy Commissioner, which undermined the unsigned-notice objection. The court therefore declined to examine the grievance in writ jurisdiction and left the petitioner free to point out any defect before the authority concerned.
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