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...
Challenge to order u/s 74(9) of the Central Goods and Services Tax Act, 2017 - petitioner denied access to relied upon documents despite requests - alleged violation of principles of natural justice. Held: Petitioner afforded ample opportunity for hearing by respondent authority as per impugned order. In view of Supreme Court decision in Assistant Commissioner of State Tax and Others v. M/s Commercial Steel Limited, petitioner relegated to avail alternative remedy u/s 107 of the Act. Petition disposed of with liberty to initiate appropriate proceedings before appropriate authority in accordance with law.
Challenge to order u/s 74(9) of the Central Goods and Services Tax Act, 2017 - petitioner denied access to relied upon documents despite requests - alleged violation of principles of natural justice. Held: Petitioner afforded ample opportunity for hearing by respondent authority as per impugned order. In view of Supreme Court decision in Assistant Commissioner of State Tax and Others v. M/s Commercial Steel Limited, petitioner relegated to avail alternative remedy u/s 107 of the Act. Petition disposed of with liberty to initiate appropriate proceedings before appropriate authority in accordance with law.
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