The case examined whether online learning services constitute technical services. The SC upheld findings that the platform only facilitated access to content. The ruling confirms that facilitation alone does not trigger FTS taxation.
The case examined whether online learning services involve technical services. The Court ruled that the platform only facilitated access to content and did not provide technical services. The decision clarifies tax treatment of digital platforms.
The issue involved challenge to reassessment quashed by High Court. SC dismissed the appeal due to delay, leaving the quashing intact.
The issue involved reopening based on alleged share transfer through a loan structure. The Court held reassessment invalid as the foundational fact was incorrect.
The Tribunal held that addition of entire cash deposits without proper verification was not justified. The matter was remanded for fresh examination with an opportunity to substantiate business transactions.
The issue was whether compensation under BSNL VRS is taxable or fully exempt. The Tribunal held that the scheme effectively amounts to retrenchment, making the compensation exempt under Section 10(10B).
The issue was cancellation of GST registration for non-filing of returns. The Court held that proceedings may be dropped if pending returns are filed and dues are cleared, allowing restoration of registration.
The case involved reassessment triggered by a search conducted in 2022. The Court ruled that reopening beyond the 10-year statutory limit is not permissible.
The issue was condonation of delay in filing returns during CIRP. The SC dismissed the appeal as time-barred, leaving intact the ruling that delay must be condoned to give effect to the resolution plan.
The issue was whether mark-to-market gains on forward contracts are taxable before maturity. The Court held that such gains are not taxable as they are not real income until actually realized.
