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...
Service of SCN - Breach of principles of natural justice - intimation and SCN uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode - Upon reviewing the impugned order, the High Court observes that the tax proposal was confirmed solely because the petitioner failed to reply to the show cause notice by enclosing relevant documents. The Court decides to set aside the impugned order and remand the matter for reconsideration. The petitioner is required to remit 10% of the disputed tax demand within three weeks from receiving a copy of the order. Additionally, the petitioner is allowed to submit a reply to the show cause notice within this period.
Service of SCN - Breach of principles of natural justice - intimation and SCN uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode - Upon reviewing the impugned order, the High Court observes that the tax proposal was confirmed solely because the petitioner failed to reply to the show cause notice by enclosing relevant documents. The Court decides to set aside the impugned order and remand the matter for reconsideration. The petitioner is required to remit 10% of the disputed tax demand within three weeks from receiving a copy of the order. Additionally, the petitioner is allowed to submit a reply to the show cause notice within this period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
