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 held that the recovery of CGST from the petitioners' account prior to the expiration of the appeal filing period was erroneous. The Assistant Commissioner acknowledged the recovery was made by mistake. Consequently, the respondent is directed to rectify the error by refunding or reversing the erroneously recovered amount to the petitioners' account, along with applicable interest under the statute. This remedial action must be completed by 26.07.2025. The petition is accordingly disposed of.
The HC held that the recovery of CGST from the petitioners' account prior to the expiration of the appeal filing period was erroneous. The Assistant Commissioner acknowledged the recovery was made by mistake. Consequently, the respondent is directed to rectify the error by refunding or reversing the erroneously recovered amount to the petitioners' account, along with applicable interest under the statute. This remedial action must be completed by 26.07.2025. The petition is accordingly disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
