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...
SC dismissed the Special Leave Petition challenging an administrative directive regarding electronic cash ledger payment mandates. The constitutional challenge under Article 14 was rejected after noting the recent deletion of CGST Rule 96(10) in 2024. The HC's original order remained undisturbed, with the court finding no procedural or substantive irregularities warranting judicial intervention in the electronic payment mechanism. The petition challenging the arbitrary administrative instruction was consequently unsuccessful, maintaining the existing regulatory framework for tax compliance through electronic credit ledger mechanisms.
SC dismissed the Special Leave Petition challenging an administrative directive regarding electronic cash ledger payment mandates. The constitutional challenge under Article 14 was rejected after noting the recent deletion of CGST Rule 96(10) in 2024. The HC's original order remained undisturbed, with the court finding no procedural or substantive irregularities warranting judicial intervention in the electronic payment mechanism. The petition challenging the arbitrary administrative instruction was consequently unsuccessful, maintaining the existing regulatory framework for tax compliance through electronic credit ledger mechanisms.
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