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 ruled that the challenge to GST tax notifications shall be subject to the Supreme Court's pending decision in M/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The court found the prior adjudication order cryptic and unreasoned, directing the adjudicating authority to provide personal hearing to the petitioner, consider the petitioner's reply to show cause notice, and issue a fresh reasoned order. The writ petition was disposed of, with the final outcome contingent upon the Supreme Court's forthcoming ruling on the challenged notifications.
HC ruled that the challenge to GST tax notifications shall be subject to the Supreme Court's pending decision in M/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The court found the prior adjudication order cryptic and unreasoned, directing the adjudicating authority to provide personal hearing to the petitioner, consider the petitioner's reply to show cause notice, and issue a fresh reasoned order. The writ petition was disposed of, with the final outcome contingent upon the Supreme Court's forthcoming ruling on the challenged notifications.
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