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 adjudicated a case involving multiple Show Cause Notices (SCNs) with overlapping assessment periods. The court acknowledged existing final assessment orders and stipulated that any subsequent order would be contingent upon the writ petition's ultimate outcome. The respondents were mandated to submit written replies within three weeks, with the petitioner granted two additional weeks to file a rejoinder affidavit. The matter was scheduled for further hearing on 19.03.2025, effectively maintaining procedural continuity while preserving the petitioner's right to challenge the assessment orders through the pending writ petition.
HC adjudicated a case involving multiple Show Cause Notices (SCNs) with overlapping assessment periods. The court acknowledged existing final assessment orders and stipulated that any subsequent order would be contingent upon the writ petition's ultimate outcome. The respondents were mandated to submit written replies within three weeks, with the petitioner granted two additional weeks to file a rejoinder affidavit. The matter was scheduled for further hearing on 19.03.2025, effectively maintaining procedural continuity while preserving the petitioner's right to challenge the assessment orders through the pending writ petition.
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