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...
HC refrained from ruling on the constitutionality of Section 168A of the CGST Act and related notifications extending compliance timelines under Section 73(10) during COVID-19. The court noted that the Supreme Court had issued notice in SLP-4240-2025 (HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax) on similar issues. The HC directed that all connected cases would be governed by the Supreme Court's eventual judgment. The interim orders previously granted would continue to operate until final adjudication by the SC. The SLP was disposed of accordingly, with the court deferring to the apex court's pending determination on the validity of the pandemic-related tax compliance extensions.
HC refrained from ruling on the constitutionality of Section 168A of the CGST Act and related notifications extending compliance timelines under Section 73(10) during COVID-19. The court noted that the Supreme Court had issued notice in SLP-4240-2025 (HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax) on similar issues. The HC directed that all connected cases would be governed by the Supreme Court's eventual judgment. The interim orders previously granted would continue to operate until final adjudication by the SC. The SLP was disposed of accordingly, with the court deferring to the apex court's pending determination on the validity of the pandemic-related tax compliance extensions.
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