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...
Judicial Members of the GST Appellate Tribunal have been designated as Vice Presidents of their respective State Benches under section 109(7) of the CGST Act, 2017. The office order assigns each listed member to a specified State Bench across multiple States and Union Territories, thereby formalising their bench-wise vice presidential role for tribunal administration.
Judicial Members of the GST Appellate Tribunal have been designated as Vice Presidents of their respective State Benches under section 109(7) of the CGST Act, 2017. The office order assigns each listed member to a specified State Bench across multiple States and Union Territories, thereby formalising their bench-wise vice presidential role for tribunal administration.
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