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...
Withholding the password for a temporary GST ID prevented electronic filing of a statutory appeal and effectively frustrated the appellate remedy. The High Court noted that the department had not provided portal access despite repeated requests, including by email. It disposed of the writ petition expecting the Competent Authority to decide the application for a temporary GST ID in accordance with law within 30 days.
Withholding the password for a temporary GST ID prevented electronic filing of a statutory appeal and effectively frustrated the appellate remedy. The High Court noted that the department had not provided portal access despite repeated requests, including by email. It disposed of the writ petition expecting the Competent Authority to decide the application for a temporary GST ID in accordance with law within 30 days.
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