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 allowed the petition and extended the benefit granted in Suguna Cutpiece Center case to the petitioner. The petitioner's registration cancellation u/s 29(2) of CGST Act for non-filing statutory returns for six months was set aside. The petitioner was directed to file pending returns, pay defaulted tax with interest and belated filing fees within 45 days.
The HC allowed the petition and extended the benefit granted in Suguna Cutpiece Center case to the petitioner. The petitioner's registration cancellation u/s 29(2) of CGST Act for non-filing statutory returns for six months was set aside. The petitioner was directed to file pending returns, pay defaulted tax with interest and belated filing fees within 45 days.
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