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...
GST registration cancelled for non-filing of returns may be restored where the taxpayer shows compliance with the prescribed procedure and the dues or penalty have been addressed. The HC noted that returns had been filed up to the cancellation date and the penalty amount deposited, and followed the approach adopted in a similar matter. It therefore directed the taxpayer to file an application for restoration before the competent authorities, and required those authorities to verify compliance and consider restoration of the registration in accordance with law within the time fixed by the Court.
GST registration cancelled for non-filing of returns may be restored where the taxpayer shows compliance with the prescribed procedure and the dues or penalty have been addressed. The HC noted that returns had been filed up to the cancellation date and the penalty amount deposited, and followed the approach adopted in a similar matter. It therefore directed the taxpayer to file an application for restoration before the competent authorities, and required those authorities to verify compliance and consider restoration of the registration in accordance with law within the time fixed by the Court.
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