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...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
Where the statutory time limit to file an appeal under s.107 of the GST enactments had expired, the court held that the assessee could still be granted limited writ relief by quashing the assessment orders and remitting the matters for fresh adjudication, consistent with prior practice of conditioning remand on a substantial deposit proportionate to delay. Accordingly, the impugned orders were set aside and the matters remanded, subject to the assessee depositing, in cash through the electronic cash ledger within 30 days, 50% of the disputed tax relating to demands confirmed on account of GSTR-3B/GSTR-2A mismatch and ineligible input tax credit. - HC
Where the statutory time limit to file an appeal under s.107 of the GST enactments had expired, the court held that the assessee could still be granted limited writ relief by quashing the assessment orders and remitting the matters for fresh adjudication, consistent with prior practice of conditioning remand on a substantial deposit proportionate to delay. Accordingly, the impugned orders were set aside and the matters remanded, subject to the assessee depositing, in cash through the electronic cash ledger within 30 days, 50% of the disputed tax relating to demands confirmed on account of GSTR-3B/GSTR-2A mismatch and ineligible input tax credit. - HC
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