Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
HC examined the legality of the suspension of the petitioner, a State Tax Officer, under the U.P. Government Servant (Discipline and Appeal) Rules, 1999. Considering that the petitioner had submitted an adverse investigation report against the concerned firm on 03-12-2024, which formed the basis of the subsequent show cause notice dated 05-12-2024, and that GST credit was claimed thereafter on 13-01-2025, HC held that no prima facie misconduct warranting suspension was made out. Consequently, the suspension order dated 23-08-2025 issued by the Commissioner, State Tax, Uttar Pradesh, Lucknow was quashed. However, HC clarified that the authorities are at liberty to initiate and conclude a departmental inquiry within four months. The writ petition was disposed of accordingly.
HC examined the legality of the suspension of the petitioner, a State Tax Officer, under the U.P. Government Servant (Discipline and Appeal) Rules, 1999. Considering that the petitioner had submitted an adverse investigation report against the concerned firm on 03-12-2024, which formed the basis of the subsequent show cause notice dated 05-12-2024, and that GST credit was claimed thereafter on 13-01-2025, HC held that no prima facie misconduct warranting suspension was made out. Consequently, the suspension order dated 23-08-2025 issued by the Commissioner, State Tax, Uttar Pradesh, Lucknow was quashed. However, HC clarified that the authorities are at liberty to initiate and conclude a departmental inquiry within four months. The writ petition was disposed of accordingly.
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