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...
Petitioner challenged legality of raid conducted on 16.11.2023, alleging unauthorized access to data and private information with connivance of GST officials. Court directed respondent authority to consider petitioner's complaint, take appropriate action if merited, and petitioner to provide CCTV footage within one week. Regarding impugned show cause notice (SCN), petitioner required to meet allegations, with counsel submitting response filed. Petition disposed of.
Petitioner challenged legality of raid conducted on 16.11.2023, alleging unauthorized access to data and private information with connivance of GST officials. Court directed respondent authority to consider petitioner's complaint, take appropriate action if merited, and petitioner to provide CCTV footage within one week. Regarding impugned show cause notice (SCN), petitioner required to meet allegations, with counsel submitting response filed. Petition disposed of.
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