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 Principal Bench of the GSTAT reconstitutes its Division Benches under Section 109 of the CGST Act, with Division Bench-I and Division Bench-II assigned the listed Members. Matters will be heard and disposed of according to a roster to be issued separately with the President's approval. Part-heard matters of the erstwhile Division-I and II are released, except two remanded matters of Division Bench-I and three concluded matters of Division Bench-II, while remaining assigned matters transfer under the revised constitution unless otherwise directed. Second appeals will be assigned by specific orders, and Single Benches will continue to hear cases under the existing allocation. The order takes effect immediately.
The Principal Bench of the GSTAT reconstitutes its Division Benches under Section 109 of the CGST Act, with Division Bench-I and Division Bench-II assigned the listed Members. Matters will be heard and disposed of according to a roster to be issued separately with the President's approval. Part-heard matters of the erstwhile Division-I and II are released, except two remanded matters of Division Bench-I and three concluded matters of Division Bench-II, while remaining assigned matters transfer under the revised constitution unless otherwise directed. Second appeals will be assigned by specific orders, and Single Benches will continue to hear cases under the existing allocation. The order takes effect immediately.
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