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 review petition regarding condonation of delay in filing an appeal under CGST Act. The court found the impugned order valid, as it was uploaded on the GSTN portal after verification by the State Tax Officer. The petition was deemed unmerited both on procedural grounds and substantive legal merits, with no apparent error in the original order. The court's ruling upheld the administrative process and rejected the appellant's challenge to the order's validity.
HC dismissed the review petition regarding condonation of delay in filing an appeal under CGST Act. The court found the impugned order valid, as it was uploaded on the GSTN portal after verification by the State Tax Officer. The petition was deemed unmerited both on procedural grounds and substantive legal merits, with no apparent error in the original order. The court's ruling upheld the administrative process and rejected the appellant's challenge to the order's validity.
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