Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
HC remanded the GST-related appeal back to the Appellate Authority due to procedural irregularities in order notification. The court directed that the original show-cause notice and adjudication order be reissued in the petitioner's name, and mandated uploading of all related orders on the petitioner's portal. The appeal will be reassessed by a different officer to ensure fair review, addressing the technical deficiencies in the initial proceedings without prejudicing the petitioner's substantive rights.
HC remanded the GST-related appeal back to the Appellate Authority due to procedural irregularities in order notification. The court directed that the original show-cause notice and adjudication order be reissued in the petitioner's name, and mandated uploading of all related orders on the petitioner's portal. The appeal will be reassessed by a different officer to ensure fair review, addressing the technical deficiencies in the initial proceedings without prejudicing the petitioner's substantive rights.
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