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 set aside the impugned orders and quashed the appellate rejection based solely on delay, holding that the petitioner was entitled to a reasonable opportunity to adduce material evidence concerning GST exemption on specified rice transactions. The court directed the petitioner to produce invoices and corroborative evidence within two months and ordered the competent authority to schedule an oral hearing, consider the newly produced material, and pass a fresh speaking order within four months. The matter is remitted for fresh adjudication on merits limited to the exemption claim; petition allowed and prior orders dated 15.04.2025, 27.04.2024 and 28.04.2024 set aside.
HC set aside the impugned orders and quashed the appellate rejection based solely on delay, holding that the petitioner was entitled to a reasonable opportunity to adduce material evidence concerning GST exemption on specified rice transactions. The court directed the petitioner to produce invoices and corroborative evidence within two months and ordered the competent authority to schedule an oral hearing, consider the newly produced material, and pass a fresh speaking order within four months. The matter is remitted for fresh adjudication on merits limited to the exemption claim; petition allowed and prior orders dated 15.04.2025, 27.04.2024 and 28.04.2024 set aside.
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