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Form 10F is required to be file by a non-resident taxpayer with income tax department India as per section 90(5) and section 90A (5) of income tax act 1961, to claim the relief under applicable double taxation avoidance agreement.
Tata Consultancy Services Vs State of Andhra Pradesh (Supreme Court of India) In this case Supreme Court examined the transactions relating to the purchase and sale of software recorded on a CD in the context of the Andhra Pradesh General Sales Tax Act. The court held the same to be goods within the meaning of […]
Recently, many taxpayers in Andhra Pradesh, falling under administrative jurisdiction of State Tax authorities were issued system generated notices in Form ASMT 10 for the period 2017-18 to 2022-23
CESTAT Chennai held that amount received in the form of penalty amount, forfeiture of earnest money deposit and liquidated damages is not leviable to service tax.
ITAT Mumbai held that addition under section 68 of the Income Tax Act untenable as AO failed to conduct any investigation or enquiry in respect of information submitted by the assessee. AO also failed to conduct independent investigation and simply relied on third party statements and facts.
ITAT Delhi held that if the appeal is adjudicated on merits, then, refusing to condone the delay in filing of an appeal is an error. Action of refusing to condone the delay, but, to dispose off the appeal on merit is untenable in law.
Bombay High Court held that rejection of refund application without granting an opportunity of hearing is contrary to the proviso to Rule 92(3) of the CGST Act and hence rejection order is liable to be set aside.
CESTAT Chandigarh held that once there is a sufficient evidence to prove that the excess duty paid by the assessee has not been passed on to the ultimate buyer, the doctrine of bar of unjust enrichment will not be applicable.
