Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
E-commerce operator definition under GST Act examined. Applicant found to be owner of digital platform facilitating supply of services, qualifying as e-commerce operator. However, driver services supplied directly to customers, not 'through' applicant's platform as required u/s 9(5). Thus, applicant not liable to collect and pay GST on driver services, despite being an e-commerce operator. Conditions of Section 9(5) not met for tax liability on e-commerce operator.
E-commerce operator definition under GST Act examined. Applicant found to be owner of digital platform facilitating supply of services, qualifying as e-commerce operator. However, driver services supplied directly to customers, not 'through' applicant's platform as required u/s 9(5). Thus, applicant not liable to collect and pay GST on driver services, despite being an e-commerce operator. Conditions of Section 9(5) not met for tax liability on e-commerce operator.
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