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 High Court addressed a case involving a delay in filing an application for Revocation of cancellation of GST registration. The court considered the invocation of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The Petitioner fulfilled all requirements by paying taxes, interest, late fees, and penalties. The court condoned the delay in invoking the proviso and directed that upon the Petitioner depositing all dues and meeting formalities, the application for revocation would be considered as per the law. The petition was disposed of accordingly.
The High Court addressed a case involving a delay in filing an application for Revocation of cancellation of GST registration. The court considered the invocation of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The Petitioner fulfilled all requirements by paying taxes, interest, late fees, and penalties. The court condoned the delay in invoking the proviso and directed that upon the Petitioner depositing all dues and meeting formalities, the application for revocation would be considered as per the law. The petition was disposed of accordingly.
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