Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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Rejection of refund claim - Status of the Subsidiary as a Distinct Person - Export of software development services - The High Court examined the provisions of Section 2(6) of the IGST Act, 2017 and the arguments presented by both parties. It concluded that the interpretation placed by the first respondent was incorrect. The Court affirmed that the petitioner and its subsidiary are distinct entities, fulfilling the requirements of Section 2(6)(v) of the Act. - Regarding the status of the subsidiary, the Court noted that Circular No.161/17/2021-GST clarifies that a company incorporated in India and a foreign company are separate legal entities under the CGST Act. Thus, the Court held that the subsidiary should not be considered merely an establishment of a distinct person under Explanation 1 of Section 8 of the IGST Act, 2017. - Accordingly, the High Court set aside the impugned order and directed the second respondent to process the refund claim along with applicable interest.
Rejection of refund claim - Status of the Subsidiary as a Distinct Person - Export of software development services - The High Court examined the provisions of Section 2(6) of the IGST Act, 2017 and the arguments presented by both parties. It concluded that the interpretation placed by the first respondent was incorrect. The Court affirmed that the petitioner and its subsidiary are distinct entities, fulfilling the requirements of Section 2(6)(v) of the Act. - Regarding the status of the subsidiary, the Court noted that Circular No.161/17/2021-GST clarifies that a company incorporated in India and a foreign company are separate legal entities under the CGST Act. Thus, the Court held that the subsidiary should not be considered merely an establishment of a distinct person under Explanation 1 of Section 8 of the IGST Act, 2017. - Accordingly, the High Court set aside the impugned order and directed the second respondent to process the refund claim along with applicable interest.
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