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ITAT: US-based Sabre Decision Technologies International LLC does not have a PE in India in the absence of a fixed place of business in India or a dependent agent in India.
ITAT: Mere reliance on information obtained from the Sales Tax Department without causing further enquiries to ascertain genuineness or otherwise of the transaction, would not be sufficient to treat the purchases as bogus.
HC: CIT(E) is directed to decide the application afresh in the light of the fact that the Assessee was assessed at Nil income under Section 143(3) which was not taken into account while rejecting the application.
HC: The existence or absence of entries in the books of accounts is not decisive or conclusive factor in deciding the right of the assessee claiming deduction.
ITAT: Mere undertaking marketing by meeting customers by one enterprise does not constitute habitually securing and concluding order on behalf of the other enterprise.
HC: The TDS provisions in the Act has to be read along with relevant DTAAs for computing the tax liability and when the recipient is eligible for benefit of DTAA then there is no scope for deduction of tax at 20% under Section 206AA.
HC: The Revenue cannot take advantage of the changed legal position as a result of the SC ruling in New Noble Educational Society since SC clarified that the ruling shall operate prospectively.
HC: At the stage of passing an order under Section 127, after considering Assessee's objections, the Revenue is not required to give out its entire case.
ITAT: Merely because an Indian company in controlled by a Switzerland company or fact that Switzerland Company carries business in India, does not result in Indian company being considered as a PE of Switzerland Company in India.
HC: Revenue is directed to complete the proceedings within 8 weeks until which no precipitate steps can be taken against the Assessee.
SC: The assessee has no role to play and is not the author of the assessment order and hence the manner and contents of the assessment order as framed is not determinative whether or not it is a case of change of opinion.
HC: Assessee is a beneficial owner of the fees and is entitled for treaty benefit.
ITAT: Habitual abode does not mean the place of permanent residence, but in fact it means the place where one normally resides.
SC: The hirer has an option to return the vehicle or the goods taken on hire. It is not a simple transaction of giving a loan or advance on which interest is payable. The transaction(s) in commercial and legal sense are far more complex with corresponding rights of the parties.
HC: As per Section 144B(7), in case the variation proposed in the draft assessment order is prejudicial to the Assessee, it is entitled to request for personal hearing and upon such request, the personal hearing may be provided by the authority.
ITAT: Management services rendered by the Assessee under the Management Service Agreement do not constitute fees for included services under the India-USA DTAA.
ITAT: Payment made to agent of uneducated sellers for purchase of old vehicles in cash would be covered by Rule 6DD(k) which carves out an exception from disallowance under Section 40A(3).
ITAT: Payment made towards school support services falls within the ambit of commission or brokerage and liable for tax deduction at source in terms of Section 194H.
HC: The assessment order cannot be held to be prejudicial to the interest of the Revenue merely because the view adopted by AO results into loss to Revenue, or is not agreeable to the PCIT, unless it can be shown that the order is unsustainable in law.
ITAT: Incentive receivable from the State Government under Rajasthan Investment Promotion Scheme is a capital receipt.
HC: Assessee cannot claim supplementary refund by computing transaction of each individual unit treating as separate entity or separate registered person.
HC: Amount filled in basic rate column is duly auto generated and not at all auto corrected.
HC: We really wonder why and how respondent No.2 could have taken such a hyper technical and pedantic view of the matter to hold that even the delay of one day would be fatal to the maintainability of the appeal.
AAR: The Applicant’s service is not covered under supply as defined u/s 7 of CGST Act, 2017, therefore, it is not liable for registration under the provisions of Section 22(1) of the CGST Act, 2017.
AAR: Application for advance ruling seeking classification of construction project under Residential Real Estate Project or Real Estate Project and appropriate rate is not maintainable for want of proper documents.
AAR: Services of applicant via conversion of Short Welded Rails to Long Welded Rails by Flash Butt Welding process cannot be treated as job work instead qualifies as composite supply taxable at 18%.
HC: Authority may after examining the application and records called for and after hearing the assessee or his authorized representative, by order, either admit or reject the application.
AAR: Membership programme run by Applicant to render services of regular medical monitoring along with other logistic support to senior citizens at their door step, is not a Health Care Services but Human Health and Social Care Services.
AAR: Applicant working as a Project Implementing Agency and making supplies to State Government Directorate, is required to issue tax invoice on the contract value as determined by the Department.
AAR: Contract for construction of new railway siding under a contract with one RITES Ltd, a PSU owned by Railways, is covered under the definition of works contract, taxable at 12% vide Sl. No. 3(v)(a) of Notification No 11/2017 dated June 28, 2017, till omission of the said entry vide Notification No. 03/2022 dated July 13, 2022.
AAR: Treated Water obtained from Common Effluent Treatment Plant classifiable under Chapter 2201 is taxable @18% GST and not eligible for exemption from payment of tax.
HC: Authorities are restrained from taking any coercive steps until adjudication of appeal before Appellate Authority.
AAAR: Renting residential buildings to commercial entity who sublets the same to educational institutions for purpose of hostel accommodation of their students, is taxable under GST and not exempted.
AAAR: Supply of services for plantation of mangrove seeds and seedlings in coastal areas attracts 18% GST.
AAAR: Service of administering COVID-19 vaccine which is also called Vaccination or Immunization, doesn’t qualify under the definition of Health Care Services.
AAAR: Procurement and distribution of drugs, medicines and other surgical equipment on Govt.’s behalf without any value addition or profit or loss or intent to do business, amounts to Supply, eligible for benefit of exemption notification.
AAAR: Printing of pre and post examination materials like question papers, OMR sheets, Answer booklets, marks card, grade card, educational certificates etc for Universities and educational board within and outside the state, are exempted.
HC: Exemption notification should not be read liberally construed and beneficiary must fall within the ambit of exemption and fulfil the conditions thereof and if the conditions are not fulfilled, the issue of application of notification does not arise at all by implication.
AAR: Glaze Gels, made of sugar, water, thickening agents, colours and flavours, used in Bakeries is taxable at 18% GST under CH 1704 90 90.
AAR: ITC shall not be available to Applicant where inputs are consumed in the construction of connector pipeline outside Applicant's licensed premises which are meant and intended to be for provision of taxable output services.