ITAT Delhi rules that receipts from reselling hardware and software packages by Avnet Asia Pte Ltd aren’t considered ‘Royalty’ under India-Singapore DTAA.
Highlighting Madras High Court’s verdict on Harees Infotech’s plea for the provisional release of imported goods under Section 110A of the Customs Act, 1962.
ITAT Mumbai’s ruling in Spark44 vs. ACIT case highlights failure to consider India UK DTAA provisions for tax deduction on FTS. Analysis and conclusion included.
In Transformers & Rectifiers India Ltd vs. C.C.E.-Ahmedabad-ii case, CESTAT Ahmedabad rules that third-party inspection charges are not part of assessable value. Analysis and conclusion included.
Analysis of Shiva Pharmachem Ltd vs. DCIT case where ITAT Ahmedabad rules no disallowance under section 14A of Income Tax Act without any exempt income. Full text of ITAT order included.
Detailed examination of the CESTAT Ahmedabad ruling in the case of Arya Logistics versus C.C.E. & S.T.-Rajkot on service tax liability & limitation period.
CESTAT Chandigarh rules in Ahluwalia Contracts case: Free supply items’ value isn’t included in service tax calculation. Read a detailed breakdown.
ITAT Chennai ruling in Aruljothi Exports vs. ACIT case establishes that Income Tax Dept cannot scrutinize sales tax returns accepted by Commercial Tax Dept. Analysis and conclusion included.
Examining the CESTAT Chandigarh order on Chanakya Communication’s appeal. The judgment pertains to Cenvat Credit claim rights linked to service tax payment.
Delhi High Court nullifies penalty notice for Darpan Kohli, as the preceding assessment order was negated by the same court. Explore the full judgment.
