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 found multiple GST notifications challenging deadline extensions during COVID-19 potentially procedurally defective. While the core validity issue is pending before SC, the court provisionally recommended case-specific relief approaches. The HC suggested allowing petitioners opportunities to present arguments, pursue appellate remedies, and challenge ex-parte orders across six identified case categories. Parties were directed to provide further instructions, with potential interim relief mechanisms to be finalized, recognizing potential procedural irregularities in the original notifications without definitively ruling on their ultimate legal standing.
HC found multiple GST notifications challenging deadline extensions during COVID-19 potentially procedurally defective. While the core validity issue is pending before SC, the court provisionally recommended case-specific relief approaches. The HC suggested allowing petitioners opportunities to present arguments, pursue appellate remedies, and challenge ex-parte orders across six identified case categories. Parties were directed to provide further instructions, with potential interim relief mechanisms to be finalized, recognizing potential procedural irregularities in the original notifications without definitively ruling on their ultimate legal standing.
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