Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
GST Registration of petitioner - petitioner claims that since it is already registered in Delhi, it cannot be required to be registered at any other place - Section 24 of the CGST Act, inter alia, states that notwithstanding anything contained in sub-section (1) of section 22, the following enumerated categories of persons shall be required to be registered under the Act. In the said category is: “casual taxable persons making taxable supplies”. - HC
GST Registration of petitioner - petitioner claims that since it is already registered in Delhi, it cannot be required to be registered at any other place - Section 24 of the CGST Act, inter alia, states that notwithstanding anything contained in sub-section (1) of section 22, the following enumerated categories of persons shall be required to be registered under the Act. In the said category is: “casual taxable persons making taxable supplies”. - HC
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