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...
Valuation of supply to offices/branches having different registration numbers - whether assessable value can be determined, by arriving at nominal value? - The provisions of Rule 30 of the CGST Rules, 2017 should be followed by the applicant to arrive at the assessable value.
Valuation of supply to offices/branches having different registration numbers - whether assessable value can be determined, by arriving at nominal value? - The provisions of Rule 30 of the CGST Rules, 2017 should be followed by the applicant to arrive at the assessable value.
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