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...
Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation Cess leviable u/s 8 of Goods and Services Tax (Compensation to States) Act, 2017, exercising powers under Central Goods and Services Tax Act, 2017, Goods and Services Tax (Compensation to States) Act, 2017, and Integrated Goods and Services Tax Act, 2017, on recommendation of Council, considering public interest. Notification effective from 15th July, 2024. Interpretation rules of Customs Tariff Act, 1975 apply.
Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation Cess leviable u/s 8 of Goods and Services Tax (Compensation to States) Act, 2017, exercising powers under Central Goods and Services Tax Act, 2017, Goods and Services Tax (Compensation to States) Act, 2017, and Integrated Goods and Services Tax Act, 2017, on recommendation of Council, considering public interest. Notification effective from 15th July, 2024. Interpretation rules of Customs Tariff Act, 1975 apply.
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