Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
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The GST Appellate Tribunal filing deadline is extended up to 31 July 2026, subject to the statutory filing periods under section 112. For orders communicated before 1 May 2026, appeals may be filed by that date; for orders communicated on or after 1 May 2026, appeals must be filed within three months of communication. For orders passed before 1 February 2026, applications may be filed by that date; for orders passed on or after 1 February 2026, applications must be filed within six months of passing of the order.
The GST Appellate Tribunal filing deadline is extended up to 31 July 2026, subject to the statutory filing periods under section 112. For orders communicated before 1 May 2026, appeals may be filed by that date; for orders communicated on or after 1 May 2026, appeals must be filed within three months of communication. For orders passed before 1 February 2026, applications may be filed by that date; for orders passed on or after 1 February 2026, applications must be filed within six months of passing of the order.
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