Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
HC set aside the impugned order challenging tax notifications N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax. The court found a violation of natural justice principles as the petitioner was unable to access the GST Portal due to registration cancellation, thereby preventing reply to the show cause notice. The matter was remanded to the Adjudicating Authority to provide the petitioner a proper opportunity to file a reply and attend a personal hearing, ensuring procedural fairness in the administrative proceedings.
HC set aside the impugned order challenging tax notifications N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax. The court found a violation of natural justice principles as the petitioner was unable to access the GST Portal due to registration cancellation, thereby preventing reply to the show cause notice. The matter was remanded to the Adjudicating Authority to provide the petitioner a proper opportunity to file a reply and attend a personal hearing, ensuring procedural fairness in the administrative proceedings.
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