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...
Seeking grant of bail - fake issuance of GST invoices without actual supply and receipt of goods - Considering the seriousness and gravity of the economic offence in which ₹ 48 crores evasion of taxes at the instance of applicants, investigation is at crucial stage, chance to tamper prosecution evidence and flee over justice, it is held that all the applicants does not deserve sympathy for enlargement on bail - Bail application dismissed. - DSC
Seeking grant of bail - fake issuance of GST invoices without actual supply and receipt of goods - Considering the seriousness and gravity of the economic offence in which ₹ 48 crores evasion of taxes at the instance of applicants, investigation is at crucial stage, chance to tamper prosecution evidence and flee over justice, it is held that all the applicants does not deserve sympathy for enlargement on bail - Bail application dismissed. - DSC
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