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 ordered that the petitioner's refund application be processed and the refundable balance paid with statutory interest within two months. The court noted that an initial refund of Rs.7,71,000 had previously been appropriated/adjusted against outstanding liabilities of Rs.10,71,941 pursuant to an earlier order dated 18 Sept 2023, and that a demand of Rs.12,10,668 was subsequently cancelled and communicated to the GST Commissionerate, Palam. Having considered submissions that the refundable amount is payable to the petitioner, the HC directed the revenue to disburse the refund in accordance with law and disposed of the petition.
HC ordered that the petitioner's refund application be processed and the refundable balance paid with statutory interest within two months. The court noted that an initial refund of Rs.7,71,000 had previously been appropriated/adjusted against outstanding liabilities of Rs.10,71,941 pursuant to an earlier order dated 18 Sept 2023, and that a demand of Rs.12,10,668 was subsequently cancelled and communicated to the GST Commissionerate, Palam. Having considered submissions that the refundable amount is payable to the petitioner, the HC directed the revenue to disburse the refund in accordance with law and disposed of the petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
