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...
Detention of goods - demand of IGST - petitioner paid the amount through the portal - Revenue insists that the petitioner ought to have paid the tax and penalty either through cash or through Demand Draft - That insistence seems to be archaic and out of tune with the very spirit of the GST regime.
Detention of goods - demand of IGST - petitioner paid the amount through the portal - Revenue insists that the petitioner ought to have paid the tax and penalty either through cash or through Demand Draft - That insistence seems to be archaic and out of tune with the very spirit of the GST regime.
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