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...
Petitioner directed to file statutory appeal u/s 107 of TNGST Act, 2017 before Appellate Deputy Commissioner (Appeals), Tirunelveli within 30 days from receipt of order regarding wrong credit entry rectified in GSTR 3B for May 2019. Appellate Authority to consider appeal on merits without limitation and dispose within 5 months after pre-deposit of amount by petitioner as per Section 107. Petition dismissed.
Petitioner directed to file statutory appeal u/s 107 of TNGST Act, 2017 before Appellate Deputy Commissioner (Appeals), Tirunelveli within 30 days from receipt of order regarding wrong credit entry rectified in GSTR 3B for May 2019. Appellate Authority to consider appeal on merits without limitation and dispose within 5 months after pre-deposit of amount by petitioner as per Section 107. Petition dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
