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...
Refund claim time limitation was challenged - Appeal filed online on GST portal on 31.10.2022 within prescribed period as per Rule 108(1) of GST Rules - Order appealed against was uploaded on common portal, thus filing hard copy not required u/r 108(3) proviso - Even otherwise, hard copy filing merely procedural - Impugned order rejecting appeal set aside, appellate authority directed to receive and dispose appeal on merits.
Refund claim time limitation was challenged - Appeal filed online on GST portal on 31.10.2022 within prescribed period as per Rule 108(1) of GST Rules - Order appealed against was uploaded on common portal, thus filing hard copy not required u/r 108(3) proviso - Even otherwise, hard copy filing merely procedural - Impugned order rejecting appeal set aside, appellate authority directed to receive and dispose appeal on merits.
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