Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Refund of accumulated unutilized ITC on export of services was rejected by treating the petitioner's zero-rated supplies under s.16 IGST Act as "intermediary services." On construing the service agreement with the foreign group entity and considering consistent refund sanctions under pre- and post-GST regimes along with binding precedent, the court held the petitioner neither acted as an intermediary nor provided intermediary services. Consequently, the order-in-original and computation sheet were quashed to the extent they denied refund on the intermediary ground, and the petition was allowed. - HC
Refund of accumulated unutilized ITC on export of services was rejected by treating the petitioner's zero-rated supplies under s.16 IGST Act as "intermediary services." On construing the service agreement with the foreign group entity and considering consistent refund sanctions under pre- and post-GST regimes along with binding precedent, the court held the petitioner neither acted as an intermediary nor provided intermediary services. Consequently, the order-in-original and computation sheet were quashed to the extent they denied refund on the intermediary ground, and the petition was allowed. - HC
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