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...
Regular bail was granted to an active partner accused of availing GST input tax credit through firms whose registrations had been cancelled from inception for non-existence or non-operation. Investigation had concluded and a complaint had been filed. Given the maximum prescribed punishment and the absence of reasonable grounds for continued custody, further detention was considered unwarranted. Bail was made subject to stipulated conditions, without affecting the Department's ability to take other measures available in law or the merits to be determined at trial.
Regular bail was granted to an active partner accused of availing GST input tax credit through firms whose registrations had been cancelled from inception for non-existence or non-operation. Investigation had concluded and a complaint had been filed. Given the maximum prescribed punishment and the absence of reasonable grounds for continued custody, further detention was considered unwarranted. Bail was made subject to stipulated conditions, without affecting the Department's ability to take other measures available in law or the merits to be determined at trial.
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