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 held that the Petitioner's claim for Input Tax Credit (ITC) involving belated GST return filing under Section 16(5) of CGST Act, 2017 constitutes an appealable order per Section 107. The court determined that factual aspects regarding non-filing of returns and potential procedural deficiencies should be evaluated by the Appellate Authority. Despite absence of documentary evidence, the Petitioner was granted permission to pursue appellate remedy, effectively allowing further judicial review of the tax credit claim through appropriate legal channels.
HC held that the Petitioner's claim for Input Tax Credit (ITC) involving belated GST return filing under Section 16(5) of CGST Act, 2017 constitutes an appealable order per Section 107. The court determined that factual aspects regarding non-filing of returns and potential procedural deficiencies should be evaluated by the Appellate Authority. Despite absence of documentary evidence, the Petitioner was granted permission to pursue appellate remedy, effectively allowing further judicial review of the tax credit claim through appropriate legal channels.
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