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...
Statutory appellate remedy before the National Company Law Appellate Tribunal must ordinarily be pursued against NCLT orders, including orders approving revised resolution plans under the insolvency process. Writ jurisdiction should not be exercised where that effective appellate remedy is available. The Supreme Court set aside interim orders that had entertained writ applications challenging an NCLT order, while leaving the parties free to seek relief before the appropriate forum and keeping the merits of their grievances open.
Statutory appellate remedy before the National Company Law Appellate Tribunal must ordinarily be pursued against NCLT orders, including orders approving revised resolution plans under the insolvency process. Writ jurisdiction should not be exercised where that effective appellate remedy is available. The Supreme Court set aside interim orders that had entertained writ applications challenging an NCLT order, while leaving the parties free to seek relief before the appropriate forum and keeping the merits of their grievances open.
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