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 granted relief to the Petitioner, directing the tax authority to comply with statutory obligations under the CGST Act regarding seizure, copying and return of electronic devices and documents. The court held that inspection, search and seizure powers rest with the revenue, but materials not relied upon must be returned within 30 days and copies of seized data must be furnished to the Petitioner unless a written record shows prejudice to investigation. Finding that data extraction and cloning had largely been completed, the HC ordered the proprietor of the Petitioner to appear in person before an Authorised Officer to receive copies of the entire dataset and documents. The petition was disposed of accordingly.
The HC granted relief to the Petitioner, directing the tax authority to comply with statutory obligations under the CGST Act regarding seizure, copying and return of electronic devices and documents. The court held that inspection, search and seizure powers rest with the revenue, but materials not relied upon must be returned within 30 days and copies of seized data must be furnished to the Petitioner unless a written record shows prejudice to investigation. Finding that data extraction and cloning had largely been completed, the HC ordered the proprietor of the Petitioner to appear in person before an Authorised Officer to receive copies of the entire dataset and documents. The petition was disposed of accordingly.
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