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...
Rejection of request for amendment of the GSTR-1 Form for the financial year 2017-2018 - appropriate directions have to be issued in the case on hand so that the appellant would be entitled to avail the credit which he is legitimately entitled to - respondent are directed to permit the appellant to file corrected GSTR-1 Form manually - HC
Rejection of request for amendment of the GSTR-1 Form for the financial year 2017-2018 - appropriate directions have to be issued in the case on hand so that the appellant would be entitled to avail the credit which he is legitimately entitled to - respondent are directed to permit the appellant to file corrected GSTR-1 Form manually - HC
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