Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
The Kolkata Bench of the Goods and Services Tax Appellate Tribunal has commenced functioning at 2/5, Judges Court Road, Alipore, Kolkata, and will exercise jurisdiction over West Bengal, Sikkim and the Andaman and Nicobar Islands. Appeals under the Central Goods and Services Tax Act, 2017 and the corresponding State and Union Territory GST laws from these jurisdictions are to be filed before this Bench. Appeals, applications and related proceedings must follow the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, including Chapter III for institution of appeals. The notice also directs users to the GSTAT portal for e-filing guidance and assistance.
The Kolkata Bench of the Goods and Services Tax Appellate Tribunal has commenced functioning at 2/5, Judges Court Road, Alipore, Kolkata, and will exercise jurisdiction over West Bengal, Sikkim and the Andaman and Nicobar Islands. Appeals under the Central Goods and Services Tax Act, 2017 and the corresponding State and Union Territory GST laws from these jurisdictions are to be filed before this Bench. Appeals, applications and related proceedings must follow the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, including Chapter III for institution of appeals. The notice also directs users to the GSTAT portal for e-filing guidance and assistance.
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