Vaish Associates has challenged the August 6, 2024, order raising ₹5.8 lakh GST demand on the basis of discrepancies between its GSTR-9 and GSTR-9C filings.
The undertaking was made in a patent infringement suit by Japanese drug manufacturing company Chugai Pharmaceutical to restrain Anthem from using Alectinib in its drugs.
The ITAT held that Clifford Chance’s India revenues aren’t taxable, as no service or virtual permanent establishment existed under the India-Singapore DTAA.