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...
Breach of principles of natural justice occurred as the petitioner was unaware of proceedings due to non-communication by the consultant entrusted with GST compliances, resulting in an order confirming tax demand due to non-response. Considering the petitioner's inability to participate, an opportunity should be provided to contest the demand on merits. The order is set aside subject to verification of appropriation of Rs. 4,09,604.87 from the petitioner's bank account towards the demand. If not appropriated, the petitioner shall remit 10% of the disputed tax demand within two weeks. The petition is disposed of accordingly.
Breach of principles of natural justice occurred as the petitioner was unaware of proceedings due to non-communication by the consultant entrusted with GST compliances, resulting in an order confirming tax demand due to non-response. Considering the petitioner's inability to participate, an opportunity should be provided to contest the demand on merits. The order is set aside subject to verification of appropriation of Rs. 4,09,604.87 from the petitioner's bank account towards the demand. If not appropriated, the petitioner shall remit 10% of the disputed tax demand within two weeks. The petition is disposed of accordingly.
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