Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
Whether the 01.02.2019 amendment curtailing the time for refund applications could retrospectively extinguish accrued entitlement to refund of accumulated ITC under an inverted duty structure was determined by applying the presumption against retrospectivity to substantive curtailment of vested rights; absent express retrospective operation, the unamended "relevant date" continued to govern periods prior to the amendment, and the refund claims were not time-barred, including for July 2017-December 2018 (also within extended time under a notification) and January-March 2019 under Section 54. The rejection for January-March 2019 for alleged non-receipt of eligible inputs was found unreasoned. The impugned order was set aside and the matter remanded for fresh determination. - HC
Whether the 01.02.2019 amendment curtailing the time for refund applications could retrospectively extinguish accrued entitlement to refund of accumulated ITC under an inverted duty structure was determined by applying the presumption against retrospectivity to substantive curtailment of vested rights; absent express retrospective operation, the unamended "relevant date" continued to govern periods prior to the amendment, and the refund claims were not time-barred, including for July 2017-December 2018 (also within extended time under a notification) and January-March 2019 under Section 54. The rejection for January-March 2019 for alleged non-receipt of eligible inputs was found unreasoned. The impugned order was set aside and the matter remanded for fresh determination. - HC
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TaxTMI 
TaxTMI 
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