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 granted the applicant pre-arrest bail in Itanagar P.S. Case No. 182/2024 for offences punishable under Ss. 120B, 420, 467, 468, 471, 473 and 474 IPC, holding that the investigation prima facie indicates fraudulent procurement of a GST ID and fabrication of documents. The court found the applicant had cooperated, appeared before the IO, and had his statement recorded which accorded with bank records and communications; custodial interrogation was deemed unnecessary. The interim bail dated 17.09.2025 was made absolute on the same terms. The anticipatory bail application is disposed of.
HC granted the applicant pre-arrest bail in Itanagar P.S. Case No. 182/2024 for offences punishable under Ss. 120B, 420, 467, 468, 471, 473 and 474 IPC, holding that the investigation prima facie indicates fraudulent procurement of a GST ID and fabrication of documents. The court found the applicant had cooperated, appeared before the IO, and had his statement recorded which accorded with bank records and communications; custodial interrogation was deemed unnecessary. The interim bail dated 17.09.2025 was made absolute on the same terms. The anticipatory bail application is disposed of.
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