High Court ruled that software consultancy services provided to a foreign parent on a principal-to-principal basis qualify as export of services. Refund rejection treating them as intermediary ...
The Court held that refund claims filed within statutory limitation cannot be rejected merely due to filing after a cut-off date, striking down the impugned circular and directing refund ...
India’s 73 million MSMEs contribute 30% to the GDP and 45% to the overall exports. The proposed reforms, which follow a cut ...