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...
Profiteering - restaurant services - allegation that benefit of reduction in GST rate not passed on by way of commensurate reduction in prices - contravention of section 171 of CGST Act - since the recipients of the benefit, as determined, are not identifiable, the respondent is directed to deposit the amount in two equal parts in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund.
Profiteering - restaurant services - allegation that benefit of reduction in GST rate not passed on by way of commensurate reduction in prices - contravention of section 171 of CGST Act - since the recipients of the benefit, as determined, are not identifiable, the respondent is directed to deposit the amount in two equal parts in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund.
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