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, holding that the Petitioner must first exhaust appellate remedies under Section 107 of CGST Act before seeking writ jurisdiction. The Court declined to entertain the direct writ petition concerning alleged wrongful Input Tax Credit claims and overvaluation of goods for export incentives. The Petitioner was directed to file an appeal against the impugned order, with the option to adjust the previously deposited 10% pre-deposit amount towards the new appeal's pre-deposit requirement.
HC dismissed the petition, holding that the Petitioner must first exhaust appellate remedies under Section 107 of CGST Act before seeking writ jurisdiction. The Court declined to entertain the direct writ petition concerning alleged wrongful Input Tax Credit claims and overvaluation of goods for export incentives. The Petitioner was directed to file an appeal against the impugned order, with the option to adjust the previously deposited 10% pre-deposit amount towards the new appeal's pre-deposit requirement.
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