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...
The HC allowed the writ petition challenging an appellate order, finding violation of natural justice principles as the petitioner lacked adequate notice and was not served with the appeal petition and grounds. The appellate authority passed a non-speaking order without conducting necessary enquiry as mandated under Section 107(11) and (12) of the Act. While the appellate authority correctly identified the adjudicating authority's failure to examine Input Tax Credit legality and pass a speaking order, it failed to make further enquiry for a firm decision. The HC set aside both the impugned appellate order and the underlying adjudicating authority's order dated 30th October 2023, remanding the matter for fresh adjudication on merits. The petition was disposed of.
The HC allowed the writ petition challenging an appellate order, finding violation of natural justice principles as the petitioner lacked adequate notice and was not served with the appeal petition and grounds. The appellate authority passed a non-speaking order without conducting necessary enquiry as mandated under Section 107(11) and (12) of the Act. While the appellate authority correctly identified the adjudicating authority's failure to examine Input Tax Credit legality and pass a speaking order, it failed to make further enquiry for a firm decision. The HC set aside both the impugned appellate order and the underlying adjudicating authority's order dated 30th October 2023, remanding the matter for fresh adjudication on merits. The petition was disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
