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...
The Delhi High Court found a violation of natural justice principles in a case involving an ex-parte demand due to the petitioner's failure to respond to a Show Cause Notice (SCN) u/s 73 of the Central Goods and Services Tax Act, 2017. The petitioner couldn't reply as their business was closed. The court set aside the impugned order, restored the SCN, and directed the petitioner to file a reply within two weeks. The Proper Officer was instructed to re-adjudicate the matter, provide a personal hearing, and issue a fresh order within the prescribed period u/s 75(3) of the Act. Petition disposed off.
The Delhi High Court found a violation of natural justice principles in a case involving an ex-parte demand due to the petitioner's failure to respond to a Show Cause Notice (SCN) u/s 73 of the Central Goods and Services Tax Act, 2017. The petitioner couldn't reply as their business was closed. The court set aside the impugned order, restored the SCN, and directed the petitioner to file a reply within two weeks. The Proper Officer was instructed to re-adjudicate the matter, provide a personal hearing, and issue a fresh order within the prescribed period u/s 75(3) of the Act. Petition disposed off.
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