The Tribunal ruled that professional consultancy services rendered by a UAE resident are protected under Article 14 of the India–UAE DTAA. In absence of a fixed base or sufficient stay in India, exclusive taxing rights rest with the UAE.
The Supreme Court dismissed the Revenue’s appeal due to unexplained delay. This left intact the High Court ruling quashing reassessment based on a rejected share valuation.
The Tribunal ruled that non-filing of Form 10B is a curable defect and cannot justify denial of exemption during processing. Section 143(1) cannot be used to decide debatable exemption issues.
The court held that an excel sheet found during a search, indicating a cash transaction, constituted valid information to reopen assessment.
The Tribunal held that earning income as a percentage of hospital turnover is commercial, not charitable. Section 80G approval was rightly denied for lack of genuine charitable application.
The ruling highlights that immunity under DTDRS is general to penalty proceedings. Consequently, revising penalties merely because a different section might apply is impermissible.
The Tribunal examined whether failure to separately communicate reasons under Section 24(1) invalidates benami proceedings. It ruled that reasons embedded in the show cause notice itself are sufficient, affirming that procedural compliance was met and attachment was valid.
The issue was whether exemption under Section 11 could be denied solely due to wrong data punching. The court ruled that inadvertent human errors cannot defeat a lawful exemption
The Tribunal ruled that additions for alleged cash payments cannot survive when based solely on third-party statements and unverified electronic data. Absence of corroboration and denial of cross-examination violated principles of natural justice.
The High Court held that criminal prosecution for delayed TDS payment cannot survive where sanction is granted mechanically without examining explanations and mitigating circumstances.
