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 set aside the retrospective cancellation of the petitioner's GST registration due to non-production of requisite documents, including the Aadhaar Card. Noting the petitioner's submission of a new rent agreement and availability of all necessary documents, the court directed a fresh inspection by the relevant authorities at the petitioner's new premises. The authorities were ordered to decide on the restoration of the GST registration within one month of the inspection. The petition was accordingly disposed of.
The HC set aside the retrospective cancellation of the petitioner's GST registration due to non-production of requisite documents, including the Aadhaar Card. Noting the petitioner's submission of a new rent agreement and availability of all necessary documents, the court directed a fresh inspection by the relevant authorities at the petitioner's new premises. The authorities were ordered to decide on the restoration of the GST registration within one month of the inspection. The petition was accordingly disposed of.
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