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...
Adjudication of SCN after 17 years - The High Court ruled that the belated adjudication of the show cause notice rendered it arbitrary and illegal. Citing the principle established in the case of Coventry Estates Pvt. Ltd. vs. The Joint Commissioner, CGST and Central Excise and Anr. 2023, the Court held that such a prolonged delay in adjudication violates legal principles.
Adjudication of SCN after 17 years - The High Court ruled that the belated adjudication of the show cause notice rendered it arbitrary and illegal. Citing the principle established in the case of Coventry Estates Pvt. Ltd. vs. The Joint Commissioner, CGST and Central Excise and Anr. 2023, the Court held that such a prolonged delay in adjudication violates legal principles.
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