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...
Portal-based GST appeal compliance required the appellate authority to examine whether an earlier deposit could be adjusted as the pre-deposit for appeals against de novo assessment orders. The High Court directed consideration of the taxpayer's representation in light of the GST portal appeal manual, including the need for approval from the competent authority, and with reference to the Supreme Court ruling in VVF (India) Limited. The writ petitions were disposed of with a direction to decide the request for recognition of the amount already deposited for appeal purposes.
Portal-based GST appeal compliance required the appellate authority to examine whether an earlier deposit could be adjusted as the pre-deposit for appeals against de novo assessment orders. The High Court directed consideration of the taxpayer's representation in light of the GST portal appeal manual, including the need for approval from the competent authority, and with reference to the Supreme Court ruling in VVF (India) Limited. The writ petitions were disposed of with a direction to decide the request for recognition of the amount already deposited for appeal purposes.
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