Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
A Special Leave Petition concerning whether NIPL or a liaison office constituted a fixed place permanent establishment in India, and the resulting taxability and income attribution, was not considered on merits. The Supreme Court found the reasons for the 383-day delay in filing insufficient in law and dismissed the condonation application and the petition. It noted that, in a matter involving the same respondents and issues, an earlier petition had already been dismissed for gross delay, and stated that the later filing could have been avoided.
A Special Leave Petition concerning whether NIPL or a liaison office constituted a fixed place permanent establishment in India, and the resulting taxability and income attribution, was not considered on merits. The Supreme Court found the reasons for the 383-day delay in filing insufficient in law and dismissed the condonation application and the petition. It noted that, in a matter involving the same respondents and issues, an earlier petition had already been dismissed for gross delay, and stated that the later filing could have been avoided.
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