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...
A taxpayer whose GST registration was cancelled for non-filing of returns was stated to be entitled to reopening of the GST portal and restoration of registration upon compliance. On the petitioner's undertaking to deposit the entire tax, interest, late fee and penalty and to complete the required formalities, the High Court directed reopening of the portal within seven days, payment within the following seven days, and revocation of cancellation once compliance was made. The direction was conditional: if the undertaking was not honoured, the order would not take effect.
A taxpayer whose GST registration was cancelled for non-filing of returns was stated to be entitled to reopening of the GST portal and restoration of registration upon compliance. On the petitioner's undertaking to deposit the entire tax, interest, late fee and penalty and to complete the required formalities, the High Court directed reopening of the portal within seven days, payment within the following seven days, and revocation of cancellation once compliance was made. The direction was conditional: if the undertaking was not honoured, the order would not take effect.
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