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...
The HC dismissed the petition challenging the adjudication order passed u/s 73(9) of the MGST/CGST/IGST Acts, holding that an efficacious statutory appeal remedy was available. The appellate authority could examine the petitioner's claim of violation of natural justice principles in passing the adjudication order.
The HC dismissed the petition challenging the adjudication order passed u/s 73(9) of the MGST/CGST/IGST Acts, holding that an efficacious statutory appeal remedy was available. The appellate authority could examine the petitioner's claim of violation of natural justice principles in passing the adjudication order.
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