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...
Page of 4821
Press 'Enter' after typing page number.
4001 to 4020 of 96406 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings against petitioner on same matter, barring Central GST Authorities from initiating proceedings u/s 6(2)(b) CGST Act. Impugned SCN demanding IGST quashed. Regarding denial of input tax credit for alleged violation of Section 16(4) CGST Act, Court relied on its previous judgments and CBIC Circular, holding input tax credit validly availed. Petition disposed with directions quashing SCN to extent of IGST demand and allowing input tax credit.
Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings against petitioner on same matter, barring Central GST Authorities from initiating proceedings u/s 6(2)(b) CGST Act. Impugned SCN demanding IGST quashed. Regarding denial of input tax credit for alleged violation of Section 16(4) CGST Act, Court relied on its previous judgments and CBIC Circular, holding input tax credit validly availed. Petition disposed with directions quashing SCN to extent of IGST demand and allowing input tax credit.
Note: It is a system-generated summary and is for quick reference only.