Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
HC allowed the writ petition challenging dismissal of rectification application concerning ITC entitlement under TNGST/CGST Act 2017. Court found petitioner established prima facie case for interference, noting amendments to Section 16 and potential limitation issues under Section 14 of Limitation Act 1963 favoring petitioner. HC observed respondent summarily rejected rectification application against assessment order without proper discussion or consideration of merits. Consequently, HC quashed the impugned order and directed respondent to pass fresh order after examining petitioner's submissions on merits. Petition disposed of with directions for reconsideration.
HC allowed the writ petition challenging dismissal of rectification application concerning ITC entitlement under TNGST/CGST Act 2017. Court found petitioner established prima facie case for interference, noting amendments to Section 16 and potential limitation issues under Section 14 of Limitation Act 1963 favoring petitioner. HC observed respondent summarily rejected rectification application against assessment order without proper discussion or consideration of merits. Consequently, HC quashed the impugned order and directed respondent to pass fresh order after examining petitioner's submissions on merits. Petition disposed of with directions for reconsideration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
