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 a violation of the principles of natural justice. There was a failure to provide a proper opportunity for a hearing before passing an adverse order u/s 74 of the Central Goods and Service Tax Act, 2017. The court observed that each monthly return filed is separate, and a distinct order can be passed for assessment or penalty, even if the parties, invoices, or ITC claimed appear to be the same. The High Court dismissed the writ petition as misconceived.
The case involves a violation of the principles of natural justice. There was a failure to provide a proper opportunity for a hearing before passing an adverse order u/s 74 of the Central Goods and Service Tax Act, 2017. The court observed that each monthly return filed is separate, and a distinct order can be passed for assessment or penalty, even if the parties, invoices, or ITC claimed appear to be the same. The High Court dismissed the writ petition as misconceived.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
