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...
Unreasoned orders passed u/s 73 of the Central/Delhi Goods & Services Tax Act, 2017 violated principles of natural justice. The impugned orders were set aside, and matters remanded for fresh consideration by the adjudicating authority. The authority was directed not to pass adverse orders without affording reasonable opportunity of hearing to petitioners. All rights and contentions of petitioners were reserved, allowing them to raise issues including those raised in the present petitions. The High Court disposed of the petitions.
Unreasoned orders passed u/s 73 of the Central/Delhi Goods & Services Tax Act, 2017 violated principles of natural justice. The impugned orders were set aside, and matters remanded for fresh consideration by the adjudicating authority. The authority was directed not to pass adverse orders without affording reasonable opportunity of hearing to petitioners. All rights and contentions of petitioners were reserved, allowing them to raise issues including those raised in the present petitions. The High Court disposed of the petitions.
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