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...
HC dismissed petition challenging show cause notice issued for alleged misclassification of product under incorrect HSN code attracting lower GST rate. HC held alternate remedy of adjudication had to be exhausted before approaching HC as no jurisdictional issue or violation of natural justice was involved. Petition dismissed with no order on costs.
HC dismissed petition challenging show cause notice issued for alleged misclassification of product under incorrect HSN code attracting lower GST rate. HC held alternate remedy of adjudication had to be exhausted before approaching HC as no jurisdictional issue or violation of natural justice was involved. Petition dismissed with no order on costs.
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