The High Court upheld the Tribunal’s finding that no permanent establishment existed as contracts were executed and completed outside India. The ruling confirms that offshore supply alone does not create tax liability.
The issue concerned reopening based on notices never validly served on the assessee. The Tribunal held that defective service of notices strikes at the root of jurisdiction and invalidates the reassessment.
The Supreme Court rejected the challenge to an SFIO investigation order due to massive delay and lack of merit. It upheld the High Court’s finding that statutory conditions under Section 212 were not properly satisfied.
The High Court set aside the SFIO probe after finding that the Central Government failed to show sufficient material or reasons. The ruling reiterates that investigations cannot be ordered mechanically or on vague allegations.
The Tribunal examined demonetisation-period cash deposits and held that prior cash withdrawals supported by bank records could not be disregarded. The ruling clarifies that additions cannot rest on assumptions about personal conduct.
The Tribunal set aside the appellate order after finding that the appeal was not adjudicated on merits. The matter was remanded to ensure proper consideration after granting adequate opportunity of hearing.
The dispute concerned denial of exemption on the ground of alleged business activity. The Tribunal held that once registration under Section 12AA stood restored, exemption under Sections 11 and 12 could not be denied.
The High Court set aside a 10% TDS certificate issued without recording how the payments were taxable. The ruling stresses that Section 197 orders must be reasoned and cannot ignore binding precedents.
The Court rejected the revenue’s plea that the dealer caused delay in refund processing. Interest was held payable under Sections 38 and 42 of the DVAT Act.
The Court set aside the detention order and notice after finding they were not issued and communicated within the mandatory seven-day period under Section 129, rendering the action unsustainable.
