Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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...
The HC held that the appellant's case has to be accepted and necessary rectification has to be done. Due to discrepancies in data migration from the Legacy ACES Application to the new Integrated ACES-GST Application, the appellant's tax liabilities were affected as PART B of the revised return was not duly populated. The impugned order was set aside with a direction to the authorities to make the necessary correction in the Portal and issue a revised order accepting the appellant's stand. The appeal was allowed.
The HC held that the appellant's case has to be accepted and necessary rectification has to be done. Due to discrepancies in data migration from the Legacy ACES Application to the new Integrated ACES-GST Application, the appellant's tax liabilities were affected as PART B of the revised return was not duly populated. The impugned order was set aside with a direction to the authorities to make the necessary correction in the Portal and issue a revised order accepting the appellant's stand. The appeal was allowed.
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