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 allowed the petition in part, finding a violation of natural justice principles. The court set aside orders dated 20.09.2023 and 08.05.2024 for non-compliance with Section 169 of Bihar Goods and Service Act, 2017. The matter was remanded to the concerned authority to issue a fresh summary show-cause notice, providing the petitioner adequate opportunity to respond. The authority was directed to pass a reasoned order and communicate it within six months, recognizing that mere portal uploading of notice is insufficient and requires registered post or alternative communication modes.
HC allowed the petition in part, finding a violation of natural justice principles. The court set aside orders dated 20.09.2023 and 08.05.2024 for non-compliance with Section 169 of Bihar Goods and Service Act, 2017. The matter was remanded to the concerned authority to issue a fresh summary show-cause notice, providing the petitioner adequate opportunity to respond. The authority was directed to pass a reasoned order and communicate it within six months, recognizing that mere portal uploading of notice is insufficient and requires registered post or alternative communication modes.
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