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 of the Petitioner with retrospective effect - The High Court held that, Cancelling registration with retrospective effect affects customers' input tax credit, and the proper officer must consider this consequence before making such a decision. - The court modified the order of cancellation to operate from 01.10.2019, the date the business was shut down.
Cancellation of GST registration of the Petitioner with retrospective effect - The High Court held that, Cancelling registration with retrospective effect affects customers' input tax credit, and the proper officer must consider this consequence before making such a decision. - The court modified the order of cancellation to operate from 01.10.2019, the date the business was shut down.
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