Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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A writ petition against a detailed GST adjudication order was not entertained because the petitioner had already replied to the show cause notice and the impugned order was appealable. The Court found no basis to interfere in writ jurisdiction, especially since the petition was filed long after the order. It did not examine the merits, including the dispute limited to interest under Section 50 of the GST enactments, and instead left the petitioner to the statutory appellate remedy. Liberty was granted to file an appeal before the appellate authority within thirty days.
A writ petition against a detailed GST adjudication order was not entertained because the petitioner had already replied to the show cause notice and the impugned order was appealable. The Court found no basis to interfere in writ jurisdiction, especially since the petition was filed long after the order. It did not examine the merits, including the dispute limited to interest under Section 50 of the GST enactments, and instead left the petitioner to the statutory appellate remedy. Liberty was granted to file an appeal before the appellate authority within thirty days.
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