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 case involves timeliness of appeal filed u/s 85(3A) of Finance Act, 1994 before Commissioner (Appeals-II) and refund claim. The Appellate Tribunal found that the appellant had submitted appeal papers to Sevottam section, but factual position on receipt was unclear. The Commissioner (Appeals) did not examine merits, solely citing delay. Considering the acknowledgment of receipt, the Tribunal allowed the appeal, condoning the delay and remanding for detailed examination on merits. The impugned order was set aside, and the case was remanded for a fresh decision by the Commissioner (Appeals-II).
The case involves timeliness of appeal filed u/s 85(3A) of Finance Act, 1994 before Commissioner (Appeals-II) and refund claim. The Appellate Tribunal found that the appellant had submitted appeal papers to Sevottam section, but factual position on receipt was unclear. The Commissioner (Appeals) did not examine merits, solely citing delay. Considering the acknowledgment of receipt, the Tribunal allowed the appeal, condoning the delay and remanding for detailed examination on merits. The impugned order was set aside, and the case was remanded for a fresh decision by the Commissioner (Appeals-II).
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