Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
HC reviewed challenges to Garnishee Notice, Show Cause Notice, and notifications issued under Section 168A of CGST Act, 2017. Multiple similar petitions were pending across jurisdictions, with Gauhati HC striking down the contested notifications. While Telangana HC ruled favorably based on SC's limitation extension order, that decision faces appeal in SC. Given the complex jurisdictional landscape and pending matters before SC, HC determined petitioner established grounds for both admission and interim relief. The substantive questions regarding validity of notifications and limitation period remain subject to final determination by SC. Petition disposed of with interim protection granted.
HC reviewed challenges to Garnishee Notice, Show Cause Notice, and notifications issued under Section 168A of CGST Act, 2017. Multiple similar petitions were pending across jurisdictions, with Gauhati HC striking down the contested notifications. While Telangana HC ruled favorably based on SC's limitation extension order, that decision faces appeal in SC. Given the complex jurisdictional landscape and pending matters before SC, HC determined petitioner established grounds for both admission and interim relief. The substantive questions regarding validity of notifications and limitation period remain subject to final determination by SC. Petition disposed of with interim protection granted.
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