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 dismissed the petition challenging a GST order, holding that the petitioner must first exhaust the statutory remedy of appeal under Section 107 of the GST Act. The court found no exceptional circumstances warranting direct judicial review, emphasizing the need to follow prescribed administrative appellate mechanisms. The petitioner was directed to file an appeal within four weeks, with the appellate authority considering the time spent in HC as valid for potential delay condonation. The petition was disposed of without examining the substantive merits of the original tax dispute.
HC dismissed the petition challenging a GST order, holding that the petitioner must first exhaust the statutory remedy of appeal under Section 107 of the GST Act. The court found no exceptional circumstances warranting direct judicial review, emphasizing the need to follow prescribed administrative appellate mechanisms. The petitioner was directed to file an appeal within four weeks, with the appellate authority considering the time spent in HC as valid for potential delay condonation. The petition was disposed of without examining the substantive merits of the original tax dispute.
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