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...
Input tax credit eligibility on renting commercial property deemed inadmissible as the matter is sub judice before the Supreme Court. Applicability of reverse charge mechanism on inward freight held inadmissible due to the issue already decided in prior proceedings, invoking Section 98(2) proviso of CGST Act. Query regarding setting off input and output tax for multiple businesses under same GST number held outside Section 97(2) purview, hence cannot be answered by the Authority.
Input tax credit eligibility on renting commercial property deemed inadmissible as the matter is sub judice before the Supreme Court. Applicability of reverse charge mechanism on inward freight held inadmissible due to the issue already decided in prior proceedings, invoking Section 98(2) proviso of CGST Act. Query regarding setting off input and output tax for multiple businesses under same GST number held outside Section 97(2) purview, hence cannot be answered by the Authority.
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