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...
GST registration cancellation does not affect taxpayer's liability or recovery of dues. Petitioner's registration cancelled retrospectively, challenged effective date. Court held cancellation valid from date petitioner stopped business operations, subject to furnishing correspondence address and KYC documents within two weeks to satisfaction of proper officer. Petition disposed.
GST registration cancellation does not affect taxpayer's liability or recovery of dues. Petitioner's registration cancelled retrospectively, challenged effective date. Court held cancellation valid from date petitioner stopped business operations, subject to furnishing correspondence address and KYC documents within two weeks to satisfaction of proper officer. Petition disposed.
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