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 without specifying reasons violated principles of natural justice; cryptic show cause notice failed to mention specific provisions allegedly violated, making it impossible to respond meaningfully; unreasoned cancellation order did not disclose grounds for adverse action; impugned show cause notice and cancellation order set aside for lack of reasons and failure to adhere to requisite standards.
Cancellation of GST registration without specifying reasons violated principles of natural justice; cryptic show cause notice failed to mention specific provisions allegedly violated, making it impossible to respond meaningfully; unreasoned cancellation order did not disclose grounds for adverse action; impugned show cause notice and cancellation order set aside for lack of reasons and failure to adhere to requisite standards.
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