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 set aside dismissal order for 2017-18 assessment year and directed Appellate Authority to consider appeal on merits regarding discrepancies in GSTR-1, GSTR-3B returns. Petitioner had filed appeal within prescribed time limit under Notification No. 53/2023 and complied with condition of tax payment. Petition allowed.
HC set aside dismissal order for 2017-18 assessment year and directed Appellate Authority to consider appeal on merits regarding discrepancies in GSTR-1, GSTR-3B returns. Petitioner had filed appeal within prescribed time limit under Notification No. 53/2023 and complied with condition of tax payment. Petition allowed.
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