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 held that currency is not "goods" under the Central Goods and Services Tax Act, 2017. Seizure of Rs. 23,50,000/- cash from petitioner was unlawful u/s 67. HC quashed seizure order and directed respondents to return seized amount along with applicable interest to petitioner expeditiously. Petition allowed.
HC held that currency is not "goods" under the Central Goods and Services Tax Act, 2017. Seizure of Rs. 23,50,000/- cash from petitioner was unlawful u/s 67. HC quashed seizure order and directed respondents to return seized amount along with applicable interest to petitioner expeditiously. Petition allowed.
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