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...
Cancellation of GST Registration - The Appellate Authority had found that the appellant used a forged electricity payment receipt and rental agreement at the time of obtaining the registration. The court agreed with the Appellate Authority's decision, stating that the use of fraudulent documents vitiated the process and justified the dismissal of the appeal. However, the court noted that this dismissal would not prevent the appellant from applying for a new registration with genuine documents. - HC
Cancellation of GST Registration - The Appellate Authority had found that the appellant used a forged electricity payment receipt and rental agreement at the time of obtaining the registration. The court agreed with the Appellate Authority's decision, stating that the use of fraudulent documents vitiated the process and justified the dismissal of the appeal. However, the court noted that this dismissal would not prevent the appellant from applying for a new registration with genuine documents. - HC
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