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...
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Expired e-way Bill - Levy of penalty - Seizure of goods alongwith the vehicle - The tax/penalty under section 129 of CGST/HPGST Act 2017 cannot be imposed merely on the basis of Expiry of E-Way bill and without proving the intention to evade the tax - the impugned order passed by the Proper Officer are quashed and set aside. However, a penalty of Rs. 15,000/- is imposed under section 125 of HPGST/CGST Act on the Appellant.
Expired e-way Bill - Levy of penalty - Seizure of goods alongwith the vehicle - The tax/penalty under section 129 of CGST/HPGST Act 2017 cannot be imposed merely on the basis of Expiry of E-Way bill and without proving the intention to evade the tax - the impugned order passed by the Proper Officer are quashed and set aside. However, a penalty of Rs. 15,000/- is imposed under section 125 of HPGST/CGST Act on the Appellant.
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