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 overturned rejection of sales tax registration application, ruling that non-residency in Andhra Pradesh cannot be grounds for denial under APGST Act. The court emphasized fundamental rights under Art. 19 guaranteeing citizens' freedom to conduct business anywhere in India. Despite authorities' concerns, rejection based on applicant's out-of-state status lacks statutory basis. The court directed immediate registration, affirming that geographical restrictions absent in legislation cannot impede constitutional right to trade. Order dated 04.11.2024 vacated with instructions to process registration under APGST Act.
HC overturned rejection of sales tax registration application, ruling that non-residency in Andhra Pradesh cannot be grounds for denial under APGST Act. The court emphasized fundamental rights under Art. 19 guaranteeing citizens' freedom to conduct business anywhere in India. Despite authorities' concerns, rejection based on applicant's out-of-state status lacks statutory basis. The court directed immediate registration, affirming that geographical restrictions absent in legislation cannot impede constitutional right to trade. Order dated 04.11.2024 vacated with instructions to process registration under APGST Act.
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